Summer Company sells a product with a contribution margin ratio of $53\%.$ Fixed costs per

month are $$640.$ What amount of sales $($in dollars$)$ must Summer Company have to earn an

operating of $$7,400?$ If each unit sells for $$34\mathrm{.}00,$ how many units must be sold to achieve the

desired operating income?

$($Round your answers to two decimal places when needed and use rounded answers for all

future calculations and write unit answers in whole units when needed.$)$