7 Our company makes and sells bicycles. We never hold inventories. Last year, our net operating income (NOI) was $800000. The ollowing additional information is available about last year Amount IGIR 36,000 135 Units Sold Unit Selling Price Product Cost per Unit (under GAAP) Fixed Manufacturing overhead Variable Selling and Administrative Cost per 76 $ 1,440,000 17 to 4 Approximately how many units would we need to sell to earn the NOI of S1,600,000? 45,756 72,000 37,073 72,381 E. None of the above