Lin Corporation has a single product whose selling price is $135 and whose variable expense is $81 per unit. The companys monthly fixed expense is $23,700.

Using the formula method, determine for the unit sales that are required to earn a target profit of $9,300.(Round up your answer to the nearest whole number.)

The answer isn't 611. I don't know what I'm doing wrong.

I did: (9300+23700)/54 = 611