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

For the current year ended March $31,$ Kadel Company expects fixed costs of $$521,600,$ a unit variable cost of $$66,$ and a unit selling price of $$98.$

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

b$.$ Compute the sales $($units$)$ required to realize operating income of $$118,400.$ units