Locus Company has total fixed costs of $117,000. Its product sells for $51 per unit and variable costs amount to $26 per unit. Next year Locus Company wishes to earn an income that equals 50% of fixed costs. How many units must be sold to achieve this target income level?

Multiple Choice

• 9,134.

• 2,340.

• 7,020.

• 4,680.

• 113,603.