5 seabold interiors sold 18 400 yards of wallpaper last year at a contribution margi 1361389

5.   Seabold Interiors sold 18,400 yards of wallpaper last year at a contribution margin of $3.50 per yard and incurred $49,400 in total fixed costs. This year, contribution margin per yard is expected to increase to $4, and fixed costs are expected to increase to $58,000. How many units must be sold this year to earn the same operating income as was earned last year? (Hint: Use the expanded contribution margin model described in this chapter.)

a. 16,900.

b. 17,500.

c. 18,250.

d. 20,200.

e.  None of the above.