Burke Inc. had the following results for 2013: Sales $ 600,000 Cost of Goods Sold 255,000 Gross Profit 345,000 Selling and Administrative Expenses 205,000 Net Income $ 140,000 During the year the company produced and sold 25,000 units. The variable cost of goods sold was $8.50 per unit and the variable selling and administrative expense was $2.50 per unit. Required:

a. Calculate the breakeven point in units for the company.

b. If units sold were to decrease by 4,000 units in 2014, predict net income for 2014.