Bascatt Company currently distributes a product that sells for $32.00 per unit and has a contribution margin ratio of 30%. The company's fixed expenses are $177,600 per year. The company plans to sell 20,900 units this year. By using a new supplier, the company believes it can reduce its variable expenses by $3.20 per unit. If the company decides use the new supplier, what dollar sales is required to attain a target profit of $81,600? Multiple Choice $444,000 $648,000 $259,200 $864,000