Management accounting

Revenues 100.000 Cost of good sold 35.000 Sales people - Employees 18.000 Provision Sales people 5.000 Packaging 1.000 Lightning of shops and offices 3.000 Administrative costs 12.000 Marketing costs 7.000 Operating income 19.000 Knowing that Sales are made by 62.000 $ WOMAN and 38.000 $ MAN. Variable costs have same % on prices both man and woman Average price for a woman item sold is 20 $; and it is 25 for a single man item Mix is fixed and doesn't change for small changes of total sales; the same for unitary prices e variable costs Fixed costs don't change for small changes of total sales as well Calculate the number of PIECES OF WOMAN ITEMS to be sold to guarantee an operating income of 23.000 $ Just input the number; elaborate your answer and show your calculations on the paper sheets