Jackson Inc. wants target net income of $30,000 from the sale of its product. If the unit sales price is $15, unit variable cost is $9, and total fixed costs are $90,000, the number of units that must be sold to earn the target net income is:
a. 8,000 units.
b. 20,000 units.
c. 16,000 units.
d. 12,000 units.