Answer = 160 units
Reason is 75 sell price less cost per unit = $25 profit per unit
Overhead cost is $4000. Divide fixed overhead cost $4000 by profit per unit $25 = 160
2/5 will be shaded in the original how I got it s that you make a rectangle and make fifths inside and shade in 3/5 of that and see what matches up on the top.