Fooble, Inc. has a manufacturing operation with a contribution margin of $40 per unit. The tax rate is 21% and its current income before taxes is $300,000. The manufacturing operation's variable costs are $500,000 and its fixed costs are $700,000. How many units will Fooble's manufacturing operation need to sell to break even? a) 19,075 b) 17,500 c) 25,000 d) 26,575 e) None of the above