Use the following information for questions 14 through 17: Drake Company's contribution format income statement for the most recent year appears below:

The unit contribution margin is:

$17

$8

$1

$9

The break-even point in number of units sold is:

29,250

24,370

21,180

20,850

The break-even point in sales dollars is:

$731,250

$676,000

$675,000

$720,000

If the company desires a net operating income of $20,000, the number of units needed to be sold is:

28,500 units

31,000 units

31,750 units

26,500 units