3. To make a dishwashing liquid, a small Chemical Company must spend 38,160 in fixed costs. The company assumes that the variable costs will be 14.89 for each bottle of dishwashing liquid. The selling price of the dishwashing liquid is to be 50.89 each.

a. At the selling price, how many bottles of dishwashing liquid must be sold to break even?

b. To break even, the company must have a sales income of what amount from this operation?