Matthew sculpts unique vases for houseplants when he is not working as a full-time vet technician at a small, family practice. Matthew's side business has grown exponentially, and he would like to hire someone to help manage the online ordering system and pack orders for shipment. Currently, the monthly costs of his business include: variable costs of $11 per unit and fixed costs of $768. Hiring an assistant would increase his monthly costs by $5440. If Matthew decides to hire the assistant, how many additional units would he have to sell in a year to generate an annual operating income of $37940 if the sales price is $20 per unit?

12493 units

5622 units

8277 units

519 units