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Information for Pueblo Company follows: Product A Product B Sales Revenue $ 43,000 $ 77,000 Less:...

Information for Pueblo Company follows:

Product A Product B
Sales Revenue $ 43,000 $ 77,000
Less: Total Variable Cost $ 10,300 $ 32,900
Contribution Margin $ 32,700 $ 44,100


The total fixed costs are $37,000.

Determine target sales needed to earn a $32,000 target profit. (Do not round intermediate calculations. Round your answer to 2 decimal places.)

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