Total sales of a TV EARS accessory were 40,000 units with an average price of $ 250.00 / unit. Variable costs are $ 175 / per unit. Total fixed costs are classified as manufacturing, $ 500,000, and marketing, $ 300,000. Assume that the tax rate that applies to TV EARS is 30%. You want a net gain, after taxes on income (after tax net income) of $ 252,000. _______ units must be sold to meet the NI (net income) goal of $ 252,000:

A. 16,832

b. 13,760

c. 18,560

d. 12,800