Question 22 8.57 pts ABC Company has provided the following contribution format income statement. Assume that the following information is within the relevant range. Sales (7,000 units) $210,000 Variable expenses $136,500 Contribution margin $73,500 Fixed expenses $67.200 Net operating income $6,300 The number of units that must be sold to achieve a target profit of $31,500 is closest to: 9.400 units O 35,000 units O 16400 units 42,000 units