Your Company
Income Statement
For the month ended January 31
Net Sales (6,000 units @ $130/unit)		$ 780,000
Cost of Goods Sold
Materials	$ 528,000
Labor	22,500
Factory Overhead	36,600	587,100
Gross Margin on Sales		$ 192,900
Operating Expenses		71,000
Net Income		$ 121,900

Costs and Expenses	January	Variable	Fixed
Direct materials	528,000	528,000	-
Direct labor	22,500	22,500	-
Manufacturing overhead:
Variable	27,000	27,000	-
Fixed	9,600	-	9,600
Operating Expenses	71,000	40,000	31,000
Total	658,100	617,500	40,600

Based on the information provided above, complete the following as part of your companys cost-volume-profit analysis:

Determine the breakeven sales volume in dollars and units. Units should be rounded up to the nearest whole value (no decimals) since partial units cannot be produced

If your company wishes to earn a net income of $200,000, what amount of sales (dollars) does your company need to achieve?