A manufacturer of ovens sells them for $1,920 each. The variable costs are $750 per unit. The manufacturer's factory has annual fixed costs of $1,850,000.

a. Given the expected sales volume of 3,400 units for this year, what will be this year's net income?

Express the answer with a positive sign for profit or negative sign for loss, rounded to the nearest cent

b. How many units must the manufacturer produce to break even if the fixed costs increased by 15.00%?

Round up to the next whole number