I am having trouble with a Cybertext problem in the Cost Volume Relationships - Profit Planning section.

It reads: For 20x2 the selling price per lamp will be $45. The company would like to have a operating income equal to 31% of sales. If that is to be achieved, what would be the sales in units in 20x2?

There's no other data given. From previous problems:

Fixed Costs: $380,000,

Contribution Margin per Unit is 21.7018250

Variable Cost per Unit: $23.2981750