A certain manufacturer produces items for which the production costs consist of annual fixed costs totaling $130,000 and variables costs averaging $8 per item. If the manufacturer’s selling price per item is $12, how many items the manufacturer produce and sell to earn an annual profit of $140,000? Choose the correct choice from the following options:
A) 2,858
B) 8,667
C) 21,429
D) 35,000
E) 67,500
Let the items manufactured or sold bex   130000+8x = 12x-140000   4x = 270000   x = 67500   Ans:67,500
<result>E</result>
A certain manufacturer produces items for which the production costs consist of annual fixed costs totaling $130,000 and variables costs averaging $8 per item. If the manufacturer’s selling price per item is $12, how many items the manufacturer produce and sell to earn an annual profit of $140,000?