How many units of Slava and Zirkova must be sold to reach a target net income of 150,000. They are not sure how to calculate this because most of their fixed costs relate to both products. (Scenario)

YearEnded 00!;th 31,20x2 Sales $720,000 Cost of goods sold 312.000 Gross margin 408,000 Operatins mum Accounting and legal 23.600 Advertising and promotion 70,000 Bank charges 3 400 Commissions 40 Consulting 11 Depreciation 10 Insurance 9 Interest 6 Oice and general administration 24 Rent 43.000 Salaries and benets 951300 Travel and vehicle 45.000 Utilities 54000 Taxes and duties 8Q Total operating expenses 393g Income S 15i000 Notes: lO'hofcostofgoods sold includesxedmanufacturlngowrheed. All operating expenses are xed except commissions. 535.0000me relatestaoSlavaand $5.000!!!th toZirkova. The 20325015 mmmpresentedselesofmm forSleveendS320,000 forZirkava. Slausells for $10perboteand21rkovasellsfor$4perbote Thesestesalestothenrimlsliquorbomdsineechpmnoe. ForenmplginOntu-io, salesmtothe LCBO.whichthennmksupthepmductforaletotluconsumerinks retail outlets