Highjinks Inc. has provided the following budgeted data:

Sales

20,000 units

Selling price

$100 per unit

Variable expense

$70 per unit

Fixed expense

$450,000

How many units would the company have to sell in order to have a net operating income equal to 5% of total sales dollars?

A) 18,000 units

B) 20,000 units

C) 15,333 units

D) 14,286 units