A certain manufacturer produces items for which the production costs consist of annual fixed costs totaling $130,000 and variables costs averaging $5 per item. If the manufacturer’s selling price per item is $15, how many items the manufacturer produce and sell to earn an annual profit of $150,000? Choose the correct choice from the following.
A) 2,858
B) 18,667
C) 28,000
D) 35,000
E) 40,000
Let the items manufactured or sold bex   130000+5x = 15x-150000   10x = 280000   x = 28000   Ans:28,000
<result>C</result>
A certain manufacturer produces items for which the production costs consist of annual fixed costs totaling $130,000 and variables costs averaging $5 per item. If the manufacturer’s selling price per item is $15, how many items the manufacturer produce and sell to earn an annual profit of $150,000?