Phan Company has not reported a profit in five years. This year the company would like to narrow its loss to $13,000. Assuming its selling price is $40.50 per unit and its variable costs per unit are $28, how many units must be sold to achieve its target given that total fixed costs are $72,000? (Do not round intermediate calculations.)Multiple Choice

• 5,760

• 5,131

• 4,720

• 4,309