Use the following to answer questions 47 Drake Company's income statement for the most recent year appears below: Sales (26,000 units).$650,000 Less: Variable expenses. Contribution margin. Less: Fixed expenses... Net operating loss 208,000 234,000 S (26,000) 1 POINT 6. If the company desires a net operating income of $20,000, the number of units needed to be sold is: A) 28,500 B) 31,000 C) 31,750 D) 26,500