Magpie Super operates a kiosk at the local mall, selling sunglasses for $20 each. Magpie Super currently pays $900 a month to rent the space and pays two full-time employees each to work 160 hours a month at $10 per hour. The store shares a manager with a neighboring mall and pays 50% of the manager’s annual salary of $40,000 and fringe benefits equal to 20% of salary. The wholesale cost of sunglasses in the company is $5 a pair. If the store’s hourly employees agreed to a 15% sales commission pay structure instead of their hourly pay, how many sunglasses would Magpie Super need to sell to earn an after-tax operating income of 2,800?

The tax rate: up to $2,800 of operating income 25%

up to $2,801 of operating income 30%

A, 587 sunglasses

B, 475 sunglasses

C, 564 sunglasses

D, 1733 sunglasses

E, None of the above