A division of a company produces income tax apps for smartphones. Each income tax app sells for $9. The monthly fixed costs incurred by the division are $25,000, and the variable cost of producing each income tax app is $4.

(a) Find the break-even point for the division.

(x,y) =

(b) What should be the level of sales in order for the division to realize a 15% profit over the cost of making the income tax apps? (Round your answer up to the nearest whole number.)