The following data are for Lily Kay Company.

Total sales revenue $250,000

Number of units sold 50,000 units

Contribution margin per unit $3.50

Fixed costs $100,000

Calculate the number of units that must be sold to generate net income of $80,000.

• 22,857 units

• 120,000 units

• 5,714 units

• 51,429 units

• 13,333 units