Tee Times, Inc. produces and sells the finest golf clubs in York County, VA. The company expects the following revenues and costs for its Elite Quality golf club sets: Revenues (400 sets sold @ $600 per set) = $240,000 Variable Costs = $160,000 Fixed Costs = $50,000 How many sets of clubs must be sold for Tee Times to earn a target operating income of $90,000?