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

For the current year ended March $31,$ Kadel Company expects fixed costs of $$596,400,$ a unit variable cost of $$58,$ and a unit selling price of $$86.$

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

b$.$ Compute the sales $($units$)$ required to realize operating income of $$137,200.$ units