NYX Inc. sells its product for $27 per unit and variable costs are $12 per unit. Its fixed costs are $139,200. Calculate the required sales in units to achieve its target operating income of 9% of total costs. (Round answer to 0 decimal places, e.g. 125.) Sinjay Corporation incurred the following costs while manufacturing its product: Materials used in product $120,200 Advertising expense $45,200 Depreciation on plant 60,000 Property taxes on plant 19,400 Property taxes on warehouse 8,010 Delivery expense 21,400 Labour costs of assembly-line workers 110,100. Sales commissions 35,450 Factory supplies used 25,800 Salaries paid to sales clerks 50,700 Work in process inventory was $10,700 at January 1 and $14,100 at December 31. Finished goods inventory was $61,000 at January 1 and $51,400 at December 31. Calculate the cost of goods manufactured. 1