Boland Company sells a product that is priced at $25 per unit. The per unit contribution margin is equal to 20 percent of the sales price. If fixed cost amount to $61,500 and the company has a desired profit of $26,500, the number of units that must be sold to earn the desired profit is (Do not round intermediate calculations.) Multiple Choice 3,520 units. 5,300 units. Oo ooo 17,600 units. none of the above