Break-even sales and sales to realize operating income

For the current year ended March 31, Cosgrove Company expects fixed costs of $351,900, a unit variable cost of $48, and a unit selling price of $71.

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 $80,500. fill in the blank 2 units