2. Adelman, Inc. produces and sells 3,200 units of a product for total Sales Revenue $900,000 during November, and its total costs (fixed + variable) are $770,000. At this level of activity, Adelman's fixed costs are around 25% of total (fixed + variable) costs. a) Calculate Adelman's Net Income for the month of November. b) Calculate the Sales Units Adelman needs to achieve a Target Profit of $200,000. (round to nearest unit)