Locus Company has total fixed costs of $121,500. Its product sells for $69 per unit and variable costs amount to $51 per unit. Next year Locus Company wishes to earn a pretax Income that equals 20% of fl ed costs, How many units must be sold to achieve this target income level? O 8.100. O 1.350. O 31.996 O 5,493. O 6,750