Tommy's Towels sells three items (which it purchases from a supplier): bath towels, hand towels, and washcloths in a 4:3:2 mix (thus, a batch of 9 towels has 4 bath towels, 3 hand towels, and 2 washcloths). Each bath towel sells for $28 and costs $22, each hand towel sells for $23 and costs $20; and each washcloth sells for $20.50 and costs $19. The shop's annual fixed expenses are $486,000, and the income tax rate, t, is 40%. How many bath towels must the firm sell at the breakeven point? (Round per-unit amounts to 2 decimal places.)

Multiple Choice

38,000.

54,000.

62,000.

69,000.

99,000.