Break$-$even sales and sales to realize operating income

For the current year ended March $31,$ Kadel Company expects fixed costs of $$400,000,$ a unit variable cost of $$41,$ and a unit selling price of $$61$

a$.$ Compute the anticipated break$-$even sales $($units$).$

units

b$.$ Compute the sales $($units$)$ required to realize operating income of $$92,000.$

units