Moyas Corporation sells a single product for $$20$ per unit. Last year, the company's sales revenue was $$300,000$ and its net operating income was $$24,000.$ If fixed expenses totaled $$96,000$ for the year, the break$-$even point in unit sales was:

Multiple Choice

$12,000$ units

$9\mathrm{.}900$ units

$14,100$ units

$15,000$ units