Cassius Corporation has provided the following contribution format income statement. Assume that the following information is within the relevant range. 
The number of units that must be sold to achieve a target profit of $31,500 is closest to:
Definitions:
Water Pollutants
Substances that contaminate bodies of water, negatively affecting water quality and ecosystem health.
Noxious Odors
Unpleasant and potentially harmful smells that can cause discomfort or health issues.
Common Law
A legal system based on custom and court rulings rather than written laws passed by a legislature.
National Pollutant Discharge
The release of pollutants from point sources into navigable waters, regulated by national environmental authorities.
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