Bell Products Manufactures Packs of Pesticides Which Are Sold to Farmers

Bell Products manufactures packs of pesticides which are sold to farmers. Cost, volume and price data are as follows:
$$\begin{array} { | l | r | } \hline \text { Pice per unit } & \$ 25.00 \\\hline \text { Variable cost per unit } & \$ 20.00 \\\hline \text { Fixed cost per month } & \$ 8,000 \\\hline \text { Current sales volume (units) } & 3,000 \\\hline\end{array}$$
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If Bell wishes to earn $10,000 of operating income, what volume of sales is needed?

A) 3,150
B) 3,200
C) 3,500
D) 3,600