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Blake Company, a manufacturer of beach towels has supplied the following data

Blake Company, a manufacturer of beach towels has supplied the following data: owels produced and sold ales revenue ariable manufacturing expense ixed manufacturing expense ariable selling and administrative expense Fixed selling and administrative expense et operating income Calculate: Cm per unit Cm ratio BE pt in units BE pt in sales $ Margin of safety in units 13,250 $463,750 S 185,500 $152,400 $27,825 $93,300 $4,725 How many towels will Blake have to sell in order to earn $75,600 of profit?