Buttermilk Bakery has provided the following cost data for the last year when 99,000 loaves of bread were produced and sold.

Raw materials		$228,690
Direct labor		78,210
Manufacturing overhead		189,480
Selling and administrative costs		152,960

All costs are variable except for $118,200 overhead and $76,730 selling and administrative. The sales price was $10 per loaf.

How many units must be sold to meet a target operating income of $346,070?

Must be sold

loaves