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Accounting 400 How do you calculated the flexible units budgeted for Sale/Production

Accounting 400 How do you calculated the flexible units budgeted for Sale/Production 100,000 200,000 350,000 Sales $ 2,000,000 4,000,000 COGS $ 1,200,000 2,400,000 Operating expenses ($100,000 is fixed) 500,000 900,000 Operating Income 300,000 700,000 Income Taxes (50%) 150,000 350,000 Total 150,000 350,000 Please show calculation solution