Walton Co. produces a product that sells for $75 per unit. It incurs $111,000 of total fixed costs and $45 of variable costs per unit. The number of units to be produced and sold to obtain a $31,500 profit after taxes of 30% would be:

(a) 5,050 units

(b) 3,667 units

(c) 5,500 units

(d) 6,200 units

(e) none of the above, the correct answer is _________.