I used the formula (Fixed costs + Target Operating Income) / Contribution Margin

what am I missing? Thanks.

I

The correct answer is shown. A company plans to automate its manufacturing activities in the upcoming year. The change in production methods is expected to reduce direct labor costs by $10 per unit. However, management expects that fixed manufacturing overhead will increase by $400,000 annually. Annual fixed costs currently average $800,000 per year, and the company's contribution margin per unit is currently $40. The company must produce and sell 39,000 units to earn a target operating income of $750,000 in the upcoming year. Read about this X Sorry, your answer is incorrect You wrote 37500 instead of39,000 Challenge OK