Marigold possible incorporated is a manufacturer of toaster ovens. To improve control over operations, the president of the company wants to be using a flexible budgeting system, rather than using only the current master budget.The following data are available for the company expected costs at production levels of 84,600, 94,000 and 103,400 units

Variable costs

Manufacturing $7 per unit

Administrative $5 per unit

Selling. $1 per unit

Fixed costs

Manufacturing. $150,400

Administrative $75,200

If Mp sells the toaster ovens for $16 each, how many units will it have to sell to make a profit of $56,400 before taxes?