Nussbaum Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (9,000 units) 180,000 Variable expenses 117,000 Contribution margin 63.000 Fixed expenses Net operating income 56,700 6,300 The number of units that must be sold to achieve a target profit of $16.100 is closest to: 32,000 units 10,400 units 23,000 units 19,400 units