Please answer with FORMULAS / EXPLANATION

Cassius Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range The number of units that must be sold to achieve a target profit of $31,500 is closest to: 35,000 units 42,000 units 9.400 units 48.000 units Given the cost formula Y=$23,000+$8X, total cost at an activity level of 9,000 units would be: $56,000 $95,000 $23,000 $33,000