Budget data for the Bidwell Company are as follows: Sales (120,000 units) $1,200,000 Expenses: Fixed Variable Raw materials $ 360,000 Direct labor 240,000 Overhead $ 120,000 180,000 Selling and administrative 132,000 60,000 Total expenses $ 252,000 $ 840,000 1,092,000 Net operating income $ 108,000 The number of units Bidwell would have to sell to earn a net operating income of $180,000 is: 1