Wierschem, Inc

Wierschem, Inc. projects the following for next year: Selling price per unit $30
Variable manufacturing costs per unit $16
Fixed manufacturing costs $74,000
Variable selling costs per unit $2
Fixed administrative costs $24,480
After-tax profit $48,000
Tax rate 40%
How many units will Wierschem have to sell to realize the projected after-tax profit?

A) 12,833
B) 12,207
C) 12,749
D) 14,873