Smoothit Inc is facing a problem with their 4^th quarter absorption costing net operating income on December 23. Their net operating income target is $2,000,000 and the data so far is as follows: Smoothit has had a policy of having zero inventories at the end of each quarter. No further sales are possible during the year and all the units produced so far have been sold. The CEO is planning to produce items for inventory to meet the net operating income target. How many units need to be produced for inventory to meet the net operating income target if the sales commission is left unchanged at 4%? A. 4, 054 units B. 30,000 units C. 10,000 units D. 15,000 units E. None of the above