The budgeted income statement presented below is for ZERO, Ltd. for the coming fiscal year. Compute the number of units that must be sold in order to achieve a target net income of $200,000.

Sales (15,000 units)		$975,000
Costs:
Direct materials	$285,000
Direct labor	$206,250
Variable factory overhead	$66,000
Fixed factory overhead	$120,000
Variable selling and administrative costs	$46,500
Fixed selling and administrative costs	$92,600
Total costs		$816,350
Net Income		$158,650

	a.	21,217
	b.	8,590
	c.	15,637
	d.	16,671
	e.	18,073