M and M, Inc. produces a product that has a variable cost of $4.20 per unit. The company's fixed costs are $50,400. The product is sold for $7 per unit and the company desires to earn a target profit of $11,200. What is the amount of sales that will be necessary to earn the desired profit? (Do not round intermediate calculations.)

$154,000

$380,800

$126,000

$187,600