1. Break-even sales and sales to realize operating income

   For the current year ended March 31, Cosgrove Company expects fixed costs of $27,600,000, a unit variable cost of $805, and a unit selling price of $1,150.

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

   b. Compute the sales (units) required to realize operating income of $5,175,000. units