Front Porch, Inc. makes rocking chairs and side tables in a variety of vibrant colors. They typically sell 3 rocking chairs for every 2 side tables. Information about the sales price and variable cost of each is below. Fixed costs for the year are $163,600. Assuming the 3:2 ratio of chairs to tables stays the same, how many rocking chairs and side tables would Front Porch need to sell, in order to earn an operating income of $200,000?

	Chairs	Tables
Selling price	$300	$120
Variable cost	$165	$70

960 rocking chairs and 640 side tables

2,250 rocking chairs and 1,125 side tables

2,160 rocking chairs and 1,440 side tables

3,000 rocking chairs and 2,000 side tables