Flannigan Company manufactures and sells a single product that sells for $640 per unit; variable costs are $352. Annual fixed costs are $985,500. Current sales volume is $4,390,000. Flannigan Company management targets an annual pre-tax income of $1,315,000. Compute the unit sales to earn the target pre-tax net income.

Multiple Choice

• 7,988.

• 19,383.

• 4,934.

• 3,422.

• 6,164.