M and M, Inc. produces a product that has a variable cost of $3.20 per unit. The company's fixed costs are $36,400. The product is sold for $6 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.)

Multiple Choice

• $78,000

• $102,000

• $252,800

• $125,600