Arden Ltd tentative budget for product TYL for $2019$ is shown below:

Sales $(2500$ units at $40$ a unit $100,000$

Manufacturing cost of goods sold

Direct labour $15,000$

Direct materials $14,000$

Variable factors overhead $10,000$

Fixed factors overheard $500044,000$

Gross profit $56,000$

Selling express

Variable $6000$

Fixed $10,000$

Administrative expenses

Variable $5,000$

Fixed $10,00031,000$

Operating income $25,0000$

Required:

$($a$).$ How many units of product TYL would have to be sold to break$-$even.

$($b$).$ What would be operating income if projected sales increased by $30\%.$