Salisu Enterprises is aiming to make a target profit of $130,000 in the month of May 2022, however, the company is unsure of the quantities of its products to sell to meet their target. You have been provided with the following information:

Sales ($60 per unit) $360,000

Variable cost ($40 per unit) $80,000

Fixed cost (per year) $150,000

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$130,000