Answer:
1.Operating Income (loss) (2122)
2. Break even point in units = 28126
3. Required Sales in Units=30899
Explanation:
Khaling Company 
Income Statement
Sales  (26,850units* $ 15.84)                       $ 425304
Less
Variable Costs ( $11.70* 26580 units)          $ 31,0986
Contribution Margin                                    114,318
 Less Fixed Costs                                         $116,440
Operating Income (loss)                               (2122)
2. Break even point in units = Fixed Costs/ Contribution Margin Per unit
                     = $116,440/$ 15.84-$11.70
                         =$116,440/ 4.14
                         = 28,125.6= 28126 units
<em>We find the Contribution Margin Per unit by subtracting variable cost per unit from sales price per unit.</em>
3. Required Sales in Units = Fixed Costs + Targeted Income/ Contribution Margin Per unit
                  =$116,440 +$11,480  /$ 15.84-$11.70
                   = 127920/4.14= 30898.5= 30899 units