Manchester Shoes Sells a Range of Umbrellas -
in the Last Financial Year Nearly 80% of Total

Manchester Shoes sells a range of umbrellas. All of the products have the same selling price and variable cost per unit. The following data has been prepared by the management accountant. $\begin{array}{lrr}&\text { standard }&\text { Deluxe }\\ \text {Selling price. } &£ 40 &£ 55 \\ \text { Variable production cost.} &£ 10& £ 16\\ \text {Variable selling and administrative expense. } & £ 15 &£ 12\\ \text { Expected monthly sales in units. } &600 & 1,200 \\\end{array}$


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In the last financial year nearly 80% of total output was exported to Europe.
The number of units the company would have to sell to earn a net operating income of £150,000 is

A) 100,000 units.
B) 120,000 units.
C) 112,000 units.
D) 145,000 units.