Jane has been told that there will be an increase in the price of her product line, which will ultimately increase the original variable cost of $60 by $20 a month. Her current sales per month are $220,000 at $110 per unit, with fixed costs of $80,000. Jane does not want to increase the price for customers, so she is planning to cut her own fixed costs by $12,000. How many sales in units will Jane's company need to make with these changes in order to keep prices the same while earning the same profit?

• A
• :
• 3,600
• B
• :
• 10,000
• C
• :
• 2,934
• D
• :
• 4,000