Assume the following (1) selling price per unit = $30, (2) variable expense per unit = $18, and (3) total fixed expenses = $44,400. Given these three assumptions, the unit sales needed to achieve a target profit of $7,800 is: Multiple Choice 4,350 units. O 52,200 units. 64,350 units. 12,150 units. Sales Variable expenses Contribution margin Fixed expenses Net operating income Amount $300,000 112,500 187,500 36,000 $ 151,500 Per Unit $40 15 $ 25 The unit sales to attain a target profit of $198,000 is: Multiple Choice 15,600 units. 9,360 units 7,724 units. 10,650 units. Per Unit $40 15 Sales Variable expenses Contribution margin Fixed expenses Net operating income Amount $300,000 112,500 187,500 130,000 $ 57,500 $25 The unit sales to break-even is: Multiple Choice 9,667 units. 4,063 units. 5,200 units 8,667 units