Assume the following $(1)$ selling price per unit $=$ $$30,(2)$ variable expense per unit $=$ $$18,$ and $(3)$ total fixed expenses $=$ $$58,800.$ Given these three assumptions, the unit sales needed to achieve a target profit of $$11,400$ is:

Multiple Choice

$5,850$ units.

$87,450$ units.

$70,200$ units.

$17,250$ units.