| Raw materials |
$212,000 |
| Direct labor |
75,000 |
| Manufacturing overhead |
188,410 |
| Selling and administrative costs |
144,980 |
All costs are variable except for $114,410 overhead and $75,980 selling and administrative. The sales price was $10 per loaf.
(a) How many units must be sold to meet a target operating income of $412,100?