For 20x2 the selling price per lamp will be $45.00. The desired operating income in 20x2 is $266,750 . What would sales in units have to be in 20x2 to reach the profit goal?

For 20x2 the selling price per lamp will be $45.00. The company would like to have a operating income equal to 25.00% of sales. If that isto be achieved,what would the sales in units in 20x2?
If the company believed that it could only sell 25,000 lamps, what would the new selling price have to be so that the new contribution margin per unit is equal to last year's contribution margin per unit?