Phan Company has not reported a profit in five years. This year the company would like to narrow its loss to $15,000. Assuming its selling price is $43.50 per unit and its variable costs per unit are $31, how many units must be sold to achieve its target given that total fixed costs are $63,000? (Do not round intermediate calculations.) Multiple Choice 0 4,165 0 3,515 0 5,040 0 3,840