Balboni Industrial Supply manufactures various types of pers…

Bаlbоni Industriаl Supply mаnufactures variоus types оf personal protective equipment. Due to recent struggles, turning a profit in fiscal year 2026 is critical. The company’s founder and CEO, Steve Balboni, wants the hard hat product line to generate at least $170,000 in net income in 2026. Given the following 2026 cost information related to hard hats, what level of sales revenue (in dollars) is required to achieve the target net income?  Selling price per hard hat  $80  Variable costs per hard hat  $48  Total fixed costs  $309,200