U CUNILI UULI D) sales equal total fixed costs. 38. A company wants to sell a sufficient quantity of its product to earn a profit of $400,000. The product's per unit sales price is $20 and the per unit variable cost is $12. Total fixed costs are $800,000. How many units must be sold to earn the target net income on $400,000? A) 90,000 units B) 225,000 units C) 120,000 units D) 150,000 units 04 and