Julianna Abdallah owns and operates FirstCakes, a bakery that creates personalized birthday cakes for a childs first birthday. The cakes, which sell for $60 and feature an edible picture of the child, are shipped throughout the country. A typical months results are as follows:

Sales revenue		$987,600
Variable expenses		740,700
Contribution margin		246,900
Fixed expenses		117,900
Operating income		$ 129,000

How many cakes will Julianna Abdallah have to sell if she wants to earn $156,900 in operating income each month?

Assuming a 30% tax rate, how many cakes will Julianna Abdallah have to sell if she wants to earn $86,835 in net income each month? (Round answer to 0 decimal places, e.g. 5,275.)

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