Bargain Press is considering publishing a new textbook. The publisher has developed the following cost data related to a production run of 6,000, the minimum possible production run. Bargain Press will sell the textbook for $45 per copy. How many textbooks must Bargain Press sell in order to generate operating earnings (earnings before interest and taxes) of 20% on sales? (Round your answer up to the nearest whole textbook.)

                                                               Estimated

                                                                  Cost

 Development (reviews, class testing, editing)                 $ 35,000

 Typesetting                                                     18,500

 Depreciation on Equipment                                      9,320

 General and Administrative                                      7,500

 Miscellaneous Fixed Costs                                       4,400

 Printing and Binding                                            30,000

 Sales staff commissions (2% of selling price)                    5,400

 Bookstore commissions (25% of selling price)                  67,500

 Author's Royalties (10% of selling price)                        27,000

    Total costs at production of 6,000 copies                   $204,620

A. 6,199 copies.

B. 5,412 copies.

C. 2,076 copies.

D. 5,207 copies.