3) Cassius Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. $ Sales (7,000 units) Variable expenses Contribution margin Fixed expenses Net operating income 210,000 136,500 73,500 67,200 6,300 $ The number of units that must be sold to achieve a target profit of $31,500 is closest to: A) 42,000 units B) 16,400 units C) 35,000 units D) 9.400 units