Abner Corporation makes a product that sells for $200 per unit. The variable costs to make this product are $120 per unit. Fixed costs total $500,000 for a year. Abner currently sells 7,500 units each year.

1. a. Calculate the number of units that Abner must sell to break even.

1. b. Calculate the number of units that Abner must sell to make $200,000 in profit