Income Statement For the Month of November 2018 $600,000 Sales (560 x 10,000) Cost of goods sold: Direct materials ($12 x 10,000) $120,000 Direct labor (59 x 10,000) 90,000 Variable factory overhead ($7.50 x 10,000) 75,000 120.000 405.000 Fixed factory overhead $195,000 Gross profit Selling and administrative expenses: Variable ($1.50 x 10,000) $ 15,000 90.000 Fixed 105.000 $90,000 Operating income What is the sales volume required to earn an operating profit of $9,000? 4.300 units 3,300 units O 7,300 units 10,000 units