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.

Year Ended December 31, 20x2 es Cost of goods sold Gross margin $720,000 312,000 408,000 Operating expenses Accounting and legal Advertising and promotion Bank charges Commissions Consulting Depreciation nsurance Interest Office and general administration Rent Salaries and benefits Travel and vehicle Utilities Taxes and duties Total operating expenses 23,600 70,000 3,400 40 10 24 43 95 45 393 Income $15,000 Notes: 10% of cost of goods sold includes fixed manufacturing overhead. All operating expenses are fixed except commissions. $35,000 of commissions relates to Slava and $5,000 relates to Zirkova. The 20X2 sales revenue represented sales of $400,000 for Slava and $320,000 for Zirk Slava sells for $10 per bottle and Zirkova sells for $4 per bottle. These are sales to the various liquor boards in each province. For example, in Ontario, sales are to the LCBO, which then marks up the product for sale to the consumer in retail outlets