Francisco Company sells several products. Revenue and costs are as follows: Selling price per unit $28.50 Variable costs per unit: Direct material $4.25 Direct manufacturing labour $1.15 Manufacturing overhead $0.25 Selling costs $0.85 $110,000 Annual fixed costs The Francisco Company has a target operating profit of $60,000. How many units must they sell to reach their target? 1) 5,500 2) 8,000 3) 5,000 4) 7,500