Please help me asnwer the following question, thank you. I am looking for the units that would need to be sold. Thanks

Culver Possible Inc. (CP) is a manufacturer of toaster ovens. To improve control over operations, the president of CP wants to begin using a flexible budgeting system, rather than using only the current master budget. The following data are available for CP's expected costs at production levels of 104,400, 116,000, and 127,600 units. Prepare a flexible budget for each of the possible production levels: 104,400,116,000, and 127,600 units. (List variable costs before fixed costs.) (b) Your answer is incorrect. If CP sells the toaster ovens for $16 each, how many units will it have to sell to make a profit of $69,600 before taxes? Units to be sold