How many units would have to be sold in order to earn 260,000?

Serendipity Sound, Inc. manufactures and sells compact discs. Price and cost data are as follows Selling price per unit (package of two CDs) 25 .60 Variable costs per unit: Direct material Direct labor 10 . 50 Manufacturing overhead 5. 00 Selling expenses 3. 00 1. 30 Total variable costs per unit $ 19 . 80 Annual fixed costs: Manufacturing overhead Selling and administrative $ 192, 060 276, 000 Total fixed costs 468, 000 Forecasted annual sales volume (120, 600 units) $3, 000, 000 In the following requirements, ignore income taxes 3. How many units would Serendipity Sound have to sell in order to earn $260.000? (Do not Lound intermediate calculations.)