Dorian Company produces and sells a single product. The product sells for $60 per unit and has a contribution margin of 40%. The company's monthly fixed expenses are $28,800. If the selling price is reduced by 5%, variable expenses reduced by $1.00, and fixed expenses increased to a toatl of $38,400, how many units would need to be sold to earn a net operating income of $21,000? A.1,000 B.2,700 C.1,700 D.2,950