Assume the Following Cost Information for Zachary Company Must Be Sold to Earn an After- Tax Net Income

Assume the following cost information for Zachary Company: $\begin{array}{ll}\text { Selling price per unit } & \$ 144 \\\text { Variable costs per unit } & \$ 80 \\\text { Total fixed costs } & \$ 80,000 \\\text { Tax rate } & 40 \%\end{array}$ must be sold to earn an after- tax net income of $40,800.

A) 3,700 units
B) 1,594 units
C) 1,063 units
D) 2,313 units