The Apple Company had the following income statement for the month of August 2023:

Sales ($60 10,000) $600,000

Cost of goods sold:

Direct materials ($12 10,000) $120,000

Direct labor ($9 10,000) 90,000

Variable factory overhead ($7.50 10,000) 75,000

Fixed factory overhead 120,000 405,000

Gross profit $195,000

Selling and administrative expenses:

Variable ($1.50 10,000) $ 15,000

Fixed 90,000 105,000

Operating income $90,000

What is the sales volume required to earn a profit of $9,000? (Assume no taxes.)