Arthur Company had the following data for the year just ended:

Sales 4,000 units

Sales price $60 per unit

Variable cost $18 per unit

Fixed costs $42,000

If the company wants to increase its total contribution margin by 40% in the next year, all other factors remaining the same, it will need to increase its sales by:

Group of answer choices

$50,400.

$67,200.

$72,000.

$96,000.