Acacia Fitness Company recently expanded its manufacturing capacity to allow it to produce up to $17,600$ pairs of trail run shoes of either the huko style or the speed style. The sales department assures management that it can sell between $12,320$ and $15,840$ pairs $($units$)$ of either product this year. Because the styles are very similar, Acacia Fitness will produce only one of the two styles. The following data were compiled by the accounting department.Huko SpeedSelling price per unit$$86$$$81$Variable cost per unit$$55\mathrm{.}9$$$57\mathrm{.}51$Fixed costs will total $$371,000$ if the huko style is produced but will be only $$326,000$ if the speed style is produced.Do not enter dollar signs or commas in the input boxes.Round the Unit Contribution Margin to $2$ decimal places and all other number to the next highest whole number.a$)$ If Acacia Fitness Company desires a net income of $$34,000$ before tax, how many pairs of speed style shoes must the company sell if that is the only style they sell?Unit Contribution Margin $($UCM$),$ Speed:: $Unit sales required: $pairsb$)$ If Acacia Fitness Company desires a net income of $$34,000$ before tax, how many pairs of huko style shoes must the company sell if that is the only style they sell?Unit Contribution Margin $($UCM$),$ Huko:: $Unit sales required: $pairs