Company assembles bicycles and sells them at $3,500 each. Company's costs are as follows: Direct materials $ 1,100 per unit Direct labor Variable MOH 300 per unit 120 per unit Variable selling Fixed MOH Fixed period costs 200 per unit $300,000 total $ 200,680 total CALCULATE the number of bicycles that the company must sell to earn $400,000 operating income. (must show calculations or no credit)