Raj, Inc., has provided the following Contribution format Income Statement: Total Per unit Ratio $240,000 $60 Sales (4,000 units) 100% Variable Expenses 65% 156,000 39 Contribution Margin 35% $ 84,000 $21 Fixed Expenses 81,900 Net Operating Income $ 2,100 The number of units that must be sold to achieve a target profit of $27,300 is: 0 3,120 0 3,900 0 5,200 0 1,300