Philip Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (7,000 units).. Variable expenses. Fixed expenses.. $210,000 $136,500 $67,200 The number of units that must be sold to achieve a target profit of $31,500 is closest to: O 6,400 units. 4,200 units. 3,290 units. 3,000 units. 7,800 units. O 9,400 units. O 8,400 units