Break-Even Sales and Sales to Realize Income from Operations

For the current year ending October 31, Yentling Company expects fixed costs of $606,000, a unit variable cost of $61, and a unit selling price of $91.

a. Compute the anticipated break-even sales (units). fill in the blank 1 units

b. Compute the sales (units) required to realize income from operations of $138,000. fill in the blank 2 units