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

For the current year ended March $31,$ Cosgrove Company expects fixed costs of $$436,000,$ a unit variable cost of $$42,$ and a unit selling price of $$62.$

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

fill in the blank $1$

units

b$.$ Compute the sales $($units$)$ required to realize operating income of $$100,000.$

fill in the blank $2$

units