$1.(6$ points$)$ Jenny$$s Football Jersey Sales, Inc. estimates variable cost to be $30\%$ of sales, and fixed cost to be $$200,000.$ Each Saints T$-$Shirt has as selling price of $$19\mathrm{.}00.$

Required:

A$.$ Compute the break$-$even point in units and in dollars.

B$.$ Compute the profit in dollars assuming actual sales are $$1,200,000.$

$2.(6$ points$)$ Elizabeth Company wants its targeted net income to be $$250,000$ in $2020.$ The selling price per unit is $$176\mathrm{.}00$ and the variable cost per unit was $$85.$ The fixed cost is $$600,000..$

Required:

$($a$)$ Compute the number of units needed to be sold to reach the targeted net income.

$($b$)$ Compute the sales revenue needed to reach the targeted net income.