Framing House, Inc. produces and sells picture frames. Variable costs are $17 per frame, and fixed costs for the year total $130,000. The selling price is $25 per frame. The sales units required to make an after-tax profit of $10,000, given an income tax rate of 20 percent, are calculated to be:
a) 17,734 units.
b) 16,583 units.
c) 17,813 units.
d) 17,049 units.
e) 16,366 units.