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. According to Gleason's market study, the expected value of the sales volume of the breakfast rolls is

A. 260,000 units.

B. Some amount other than those given.

C. 275,000 units.

D. 125,000 units.