Callaway Company produces computer desks. The variable cost for one desk is $140, and the sales price is $180. If the company can sell 20,000 desks, the fixed cost per unit would be $54. Callaway hopes to earn $10 per desk sold. How many desks does Callaway need to sell?
a. 36,000
b. 27,000
c. 24,000
d. 31,000
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