Locus Company has total fixed costs of $112,000. Its product sells for $32 per unit and variable costs amount to $25 per unit. Next year Locus Company wishes to earn a pretax income that equals 10% of fixed costs. How many units must be sold to achieve this target income level? Select one: 14,080. 11,200. 18,214. 12,320. 17,600 17,120.