The DesMaris Company Had the Following Income Statement for the Month

The DesMaris Company had the following income statement for the month of November 2018: $\begin{array}{c} \text { DesMaris Company}\\ \text { Income Statement}\\ \text { For the Month of November 2018}\\ \begin{array}{llcc} \text { Sales \( (\$ 60 \times 10,000) \) } &&\$600,000\\\text { Cost of goods sold: }\\ \text { Direct material \( \mathrm{s}(\$ 12 \times 10,000) \) } &\$120,000\\ \text {Direct labor \( (\$ 9 \times 10,000) \) } &\$90,000\\ \text { Variable factory overhead \( (\$ 7.50 \times 10,000) \) } &75,000\\ \text {Fixed factory overhead } &120,000&405,000\\ \text { Gross profit } &&\$195,000\\ \text { Selling and administrative expenses: } &&\$195,000\\ \text { Variable \( (\$ 1.50 \times 10,000) \) } &\$15,000\\ \text {Fixed } & \underline{90,000}& \underline{105,000}\\ \text {Operating income } && \underline{\$90,000}\\\end{array} \end{array}$


What is the sales volume required to earn an operating profit of $9,000?

A) 3,300 units
B) 10,000 units
C) 4,300 units
D) 7,300 units