Assume a firm has a contribution margin ratio of .40 and a contribution margin of $5 per unit. The firm has fixed expenses of $100,000. What amount of sales in units will allow the firm to achieve $170,000 of target profits given no change in the price per unit, the variable expense per unit or total fixed expenses?

1). 425,000 units

2). 640,000 units

3). 34,000 units

4). 54,000 units