Siberian Ski Company recently expanded its manufacturing capacity, which will allow it to produce up to 15,000 pairs of cross-country skis of the mountaineering model or the touring model. The Sales Department assures management that it can sell between 9,000 pairs and 13,000 pairs of either product this year. Because the models are very similar, Siberian Ski will produce only one of the two models.

The following information was compiled by the Accounting Department.

                    Per Unit (Pair)     Data

                   Mountaineering    Touring

Selling price              $88.00     $80.00

Variable costs             52.80       52.80

Fixed costs will total $369,600 if the mountaineering model is produced but will be only $316,800 if the touring model is produced. Siberian Ski is subject to a 40% income tax rate. If Siberian Ski Company desires an after-tax net income of $24,000, how many pairs of touring model skis will the company have to sell?

A. 4,460 pairs.

B. 13,853 pairs.

C. 12,529 pairs.

D. 13,118 pairs.