Southern Amusements Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range.

Sales (7,000 units)	$	180,000
Variable expenses		117,000
Contribution margin		63,000
Fixed expenses		56,700
Net operating income	$	6,300

The number of units that must be sold to achieve a target profit of $24,300 is closest to:

Multiple Choice

• 2,700 units

• 7,000 units

• 6,300 units

• 9,000 units