Moyas Corporation sells a single product for $$20$ per unit. Last year, the company's sales revenue was $$285,000$ and its net operating income was $$45,500.$ If fixed expenses totaled $$97,000$ for the year, the break$-$even point in unit sales was:

Multiple Choice

$16,525$ units

$7,125$ units

$9,700$ units

$14,250$ units