1. In 2019, X Company sold 5,650 units of its only product. Total revenue was $1,415,890, total variable costs were $773,485, and total fixed costs were $616,000. In 2020, there are only two expected changes: variable costs will increase by $4.60 per unit, and fixed costs will decrease by $21,200. How many units must X Company sell in 2020 in order to earn $32,000?

2. In 2019, X Company's profit function was 0.40R - $93,700, where R is revenue. In 2020, the relationship between revenue and variable costs will not change, but fixed costs will increase by $16,866. Assuming a tax rate of 30%, what will revenue have to be in order for X Company to earn $43,900 after taxes in 2020?