Rahm Company produces a single product. The projected income statement for the coming year, based on sales of 160,000 units, is as follows:

Sales	$2,000,000
Less: Variable costs	1,400,000
Contribution margin	$600,000
Less: Fixed costs	450,000
Operating income	$150,000

Required:

5. How many units must be sold to earn a profit equal to 12 percent of sales?

answer is not 184,000