Sunland, Inc. earned a net income of $308,000last year. This year it wants to earn a net income of $457,900. The company's fixed costs are expected to be $308,000, and variable costs are expected to be 70% of sales. a) Determine the required sales to meet the target net income of $457,900 using the mathematical equation.

b) Using a CVP income statement format, prove your answer.