Nussbaum 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 $16,100 is closest to:
Definitions:
Sales
Transactions in which goods or services are exchanged for money.
Supply
The total amount of a specific good or service that is available to consumers, often influenced by price.
Equilibrium Price
The price at which the quantity of a good or service demanded by consumers equals the quantity supplied by producers, resulting in market balance.
Quantity
The amount or number of a material or immaterial thing not requiring a unit of measurement to be specified or identified.
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