Break-even sales and sales to realize operating income

For the current year ended March 31, Cosgrove Company expects fixed costs of $603,200, a unit variable cost of $59, and a unit selling price of $88.

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 $139,200. fill in the blank 2 units