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A tile manufacturer has supplied the following data: Boxes of tiles produced and sold 240,000 Sales revenue $1,128,000 Variable manufacturing expense $456,000 Fixed manufacturing expense $320,000 Variable selling and administrative expense $156,000 Fixed selling and administrative expense $96,000 Net operating income $100,000 If the company desires a net operating income of S20,000, the number of units needed to be sold is: 28,500 units 31,000 units 31,750 units 26,500 units