I don't understand how 60,000 is the target/desired profit can someone please explain

1. Assume the fo Mratio = per unit selling price whip =$40$25 Under break eren sates equal porit (ixs) incorred. Actual sules is acturully The sales dollars needed to break-even is? CMR.dioFC+TP=$25/$40$160,000+$0=.625$160,000=$256,000,625$160,000 What is the margin of safety in dollars? Mraigin of sajety = actucd sotes - Breateven soles MS=300,000$25=$44,000 How many units must be sold if the target income is $60,000 ? Req. wit =$25$160,000+$60,000=8,8000 units What is the effect on break-even point and target income if the selling price increases to $50 ? Contribution margin