Break$-$Even in Units, Target Income, New Unit Variable Cost, Degree of Operating Leverage, Percent Change in Operating Income produces and sells $20,000$ Tuff$-$Pups annually.

Required:

How many Tuff$-$Pups must be sold to break even?

$\_15,000\_$ units

If Reagan wants to earn $$83,200$ in profit, how many Tuff$-$Pups must be sold?

$\_\_\_\_\_\_\_\_$ units