M and M, Inc. produces a product that has a variable cost of $3.80 per unit. The company's fixed costs are $54,400. The product is sold for $7 per unit and the company desires to earn a target profit of $12,800. What is the amount of sales that will be necessary to earn the desired profit? (Do not round intermediate calculations.) Multiple Choice O $374,800 $119,000 O $186,200 O $147,000