Massius Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. CA $ Sales (7,000 units) Variable expenses Contribution margin Fixed expenses Net operating income 210,000 136,500 73,500 67,200 6,300 $ The number of units that must be sold to achieve a target profit of $31,500 is closest to: 9,400 units 35,000 units 16,400 units 42,000 units