The following is Porte Alegre Co.'s contribution format income statement for last month: Sales Variable expenses Contribution Margin Fixed expenses Net Operating Income $800,000 $300,000 $500,000 $400,000 $100,000 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 $120,000? 10,800 units 12.000 units 10,400 units 11.200 units