Can you help me answer this exercise? Based off these previous years figures provided:

i- was 27 the previous year

ii- was 65 the previous year

iii- was 80,000 the previous year

iv- I am unsure how to do this one!

v- was 85,000 the previous year

d. The following year, these things happen: i. Variable costs increase by 12%. ii. Sales price increases by 53. iii. Fixed costs decrease by 2%. iv. Happy Toys produces 72 train sets which are faulty and cannot be sold. (Assume that Happy Toys has incurred all the variable costs associated with production). v. Happy Toys increases its profit target to $100,000 per yean How many train sets does Happy Toys need to sell in order to reach its new profit target