Lumos Company Sells a Single Product for $8 Per Unit

Lumos Company sells a single product for $8 per unit. Variable costs are $5 per unit and fixed costs are $36,000.
How many units must Lumos sell to earn $18,000 before income tax?

A) 6,750
B) 12,000
C) 10,800
D) 18,000
E) None of the above