Crane Bakery has provided the following cost data for the last year when 100,000 loaves of bread were produced and sold.

Raw materials		$275,400
Direct labor		64,500
Manufacturing overhead		220,000
Selling and administrative costs		153,000

All costs are variable except for $136,400 of the overhead and $76,500 of the selling and administrative. The sales price was $10 per loaf.

(a)

How many units must be sold to meet a target operating income of $413,100? (Round intermediate calculation to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 25,000.)

Must be sold

enter the loaves sold in units

loaves