A product is sold for $$43$ and has variable costs of $$30$ per unit. The total fixed costs for the firm are $$177,333.$ If the firm desires to earn a target income of $$50,000,$ how many units must be sold?

Portal Manufacturing has total fixed costs of $$600,000.$ A unit of product sells for $$16$ and variable costs per unit are $$12.$

a$)$ Prepare a contribution margin income statement showing predicted income $($loss$)$ if Portal sells $100,000$ units for the year ended December $31.$

b$)$ At a minimum, how many units must Portal sell in order not to incur a loss?