The following is Allison Corporation's contribution format income statement for last month:

Sales	$940,000
Variable expenses	370,000
Contribution margin	570,000
Fixed expenses	435,000
Net operating income	135,000

The company has no beginning or ending inventories. The company produced and sold 10,000 units last month.

How many units would the company have to sell to attain target profits of $181,000?

11,298 units

13,407 units

10,807 units

10,763 units