Hirt Corporation sells its product for $12 per unit. Next year, fixed expenses are expected to be $360,000 and variable expenses are expected to be $8 per unit. How many units must the company sell to generate net operating income of $76,000?

	45,000 units
→	109,000 units
	90,833 units
	54,500 units

Unit CM = Selling price per unit − Variable expenses per unit

= $12 per unit − $8 per unit = $4 per unit

Unit sales to attain a target profit = (Target profit + Fixed expenses) ÷ Unit CM

= ($76,000 + $360,000) ÷ $4 per unit

=109,000 units