Selling price 140 Variable expense 70 Fixed expense 31800 Us

Solution

Suppose no. of unit sales requried for earning of target profit 9600 = x units

x = (fixed cost + taget profit)/(selling price per unit - variable cost per unit)

x = (31800 + 9600)/(140 - 70)

= 41400 / 70

= 591.42 or 592 units

so the unit would be sold to earn 9600 = 592 units

Please comment if in case of further clarification required.