The Hartnett Corporation manufactures baseball bats with Pudge Rodriguez's autograph stamped on them. Each bat sells for $35 and has a variable cost of $22. There are $97,500 in fixed costs involved in the production process.

Find the sales (in units) needed to earn a profit of $262,500.

I know there has to be formula to figure this out, but I'm having a hard time figuring out what it is.