What is the number of customers required to achieve profit of $44,000.00 if variable rate is .4, selling price per unit is $16.20 and fixed costs are $129,425.36. (Round all intermediate calculations to hundredth of a decimal (.00) unless they naturally round up to tenth of a decimal or a whole number. Round the number of customers to a whole number.)

Select one: a. 26,763 b. $26,762 c. 17,842 d. 10,705