Panther Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (6,000 units) $ 240,000 180,000 Variable expenses Contribution margin 60,000 Fixed expenses 54,000 9,000 Net operating income $ The number of units that must be sold to achieve a target profit of $22,000 is closest to: 7,600 units 7,800 units 28,000 units 24,000 units