M and M, Inc. produces a product that has a variable cost of $3.80 per unit. The company's fixed costs are $35,200. The product is sold for $7 per unit and the company desires to earn a target profit of $19,200. What is the amount of sales that will be necessary to earn the desired profit? (Do not round intermediate calculations.) Multiple Choice $266,400 $77,000 $131,400 $119,000