Menlo Company distributes a single product. The company$$s sales and expenses for last month follow:

Total Per Unit

Sales $ $308,000$ $ $20$

Variable expenses $215,60014$

Contribution margin $92,400$ $ $6$

Fixed expenses $77,400$

Net operating income $ $15,0003-$ a$.$ How many units would have to be sold each month to attain a target profit of $$30,600?$

$3-$b$.$ Verify your answer by preparing a contribution format income statement at the target sales level