alfa co. produces a product that has a variable cost of $3.00 per unit. the company's fixed costs are $30,000. the product is sold for $5.00 per unit and the company desires to earn a target profit of $20,000. what is the amount of sales that will be necessary to earn the desired profit? a. $75,000 b. $50,000 c. $83,333 d. $125,000