Aquaspore Limited sells advanced technology wetsuits for a price of $2800 each. The company has a profit target this year of $123,000 and is considering increasing sales commissions in an effort to increase sales. The contribution margin ratio of the wetsuits is 25% and the companys fixed costs for this year are expected to be $320,000.

How many wetsuits must the company sell to reach its profit target?

If the company increases sales commissions by $100 per wetsuit, how many wetsuits must the company sell to reach its profit target?