A producer with only one product has total fixed costs of $15,000 per month. In addition, it cost the producer $100 in variable costs to produce each unit of her product (raw materials and direct labor cost). The producer charges her wholesalers $125 per unit.

A. How many units of the product does the producer have to sell each month in order to break even?

B. The producer has set a target profit of $3,500 per month for this product. How many units must be sold to break even and achieve the $3,500 per month?