5. ABC Company estimates that sales will be approximately $5,000,000 in the next fiscal year. They expect their salespeople will sell $265,000 per year on average, with approximately 895 selling hours per year. ABC Company estimates that it will take a total of approximately 19,100 selling hours to reach their sales goal. What size salesforce will ABC require:

a. Based on the breakdown method?

b. Based on the workload / buildup method?