Based on the selling price, the variable cost, and the fixed costs, the number of units to be sold to get $200,800 in profits is 8,400 units.
The number of units to be sold can be found by the formula:
= (Fixed costs + Target profit) / (Selling price - Variable cost)
Solving gives:
= (320,000 + 200,800) / (90 - 28)
= 8,400 units
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