A company 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: 35,000 units 9,400 units 42,000 units 16,400 units