TopSail Company

TopSail Company produces one type of machine with the following costs and revenues for the year

Total revenues	$5,600,000
Total fixed costs	$2,700,000
Total variable costs	$1,400,000
Total units produced and sold	700,000

Refer to the TopSail Company; how many units must be sold to make an operating profit of $300,000 for the year?

	A.	2,000,000
	B.	1,500,000
	C.	500,000
	D.	1,000,000