Zero, Inc. produces a product that has a variable cost of $7.00 per unit. The company's fixed costs are $40,000. The product sells for $12.00 a unit and the company desires to earn a $20,000 profit. What is the volume of sales in units required to achieve the target profit?

	a.	12,000
	b.	2,000
	c.	8,500
	d.	8,000