For February of 2020, they plan to make the following changes:

• Reduce Fixed Salaries Expenses by $5,000
• Increase Variable Sales Commissions by $25.00 per unit
• Offer a Sales discount per unit of $25.00 to increase consumer demand

Required:Given the actions taken by management above, what is therequired total Salesnecessary to achieve atarget Net Operating Income of $7,500?

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Texas Tech Manufacturing Company Contribution Income Statement - January 2020 Total Per Unit Sales $140,000.00 $350.00 Less: Variable Expenses $90,000.00 $225.00 Contribution Margin $50,000.00 $125.00 Less: Fixed Expenses $35,000.00 Net Operating Income $15,000.00 Units = 400.00 Texas Tech Manufacturing Company Contribution Income Statement - January 2020 Total Per Unit Sales $140,000.00 $350.00 Less: Variable Expenses $90,000.00 $225.00 Contribution Margin $50,000.00 $125.00 Less: Fixed Expenses $35,000.00 Net Operating Income $15,000.00 Units = 400.00