M and M, Inc. produces a product that has a variable cost of $3.10 per unit. The company's fixed costs are $43,500. The product is sold for $6 per unit and the company desires to earn a target profit of $11,600. What is the amount of sales that will be necessary to earn the desired profit? (Do not round intermediate calculations.)

Multiple Choice

• $145,100

• $114,000

• $291,000

• $90,000