3.How many units need to be sold to reach a target profit of $180,000? (round to the nearest whole unit)?

4. Prepare a contribution margin income statement if the selling price increases by 10% and the fixed expenses increase by 15%. (Round to the nearest whole dollar)

Cabrera Enterprises, a company that produces and sells a single product has provided its contribution format income statement. \begin{tabular}{|l|r|} \hline Sales (81,500 units) & 2,852,500 \\ \hline Variable Expenses & 998,375 \\ \hline Contribution Margin & 1,854,125 \\ \hline Fixed Expenses & 960,000 \\ \hline Net Operating Income & 894,125 \\ \hline \end{tabular}