7) ABC Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (7.000 units) $ 210,000 Variable expenses 136.500 Contribution margin 73.500 Fixed expenses 67,200 Net operating income S 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 I 8) ABC Corporation manufacturers a single product that has a selling price of 100 per unit. Fixed expenses total $225,000 per year, and the company must sell 5,000 units to break even. If the company has a target profit of $67,500, sales in units must be: A) 6,000 units B) 5.750 units C) 7.925 units D) 6.500 units D Focus