Allen Co. had the following income statement for the fourth quarter of 2020: Allen Company Income Statement For the fourth quarter of 2020 Sales ($62.00 x 10,000) $620,000 Cost of goods sold: Direct materials ($11.00 10,000) $110,000 Direct labor ($7.60 10,000) 76,000 Variable factory overhead ($7.50 75,000 10,000) Fixed factory overhead 120,000 381,000 Gross profit $239,000 Selling and administrative expenses: Variable ($1.50 x 10,000) $ 15,000 Fixed 84,000 99,000 Operating income 140,000 What is the sales volume required to earn a profit of $9,000?