Gleason Co. has two products, a frozen dessert and ready-to-bake breakfast rolls, ready for introduction. However, plant capacity is limited, and only one product can be introduced at present. Therefore, Gleason has conducted a market study, at a cost of $26,000, to determine which product will be more profitable. The results of the study follow.

  Sales of Desserts                   Sales of Rolls

   at $1.80/unit                      at $1.20/unit

Volume    Probability               Volume   Probability

250,000    .30                       200,000  .20

300,000    .40                       250,000  .50

350,000    .20                       300,000  .20

400,000    .10                       350,000  .10

The costs associated with the two products have been estimated by Gleason's cost accounting department and are shown as follows.

                          Dessert    Rolls

Ingredients per unit         $ .40   $ .25

Direct labor per unit           .35    .30

Variable overhead per unit     .40    .20

Production tooling*        48,000  25,000

Advertising                30,000   20,000

*Gleason treats production tooling as a current operating expense rather than capitalizing it as a fixed asset. In order to recover the costs of production tooling and advertising for the breakfast rolls, Gleason's sales of the breakfast rolls would have to be

A. Some amount other than those given.

B. 60,000 units.

C. 37,500 units.

D. 100,000 units.