Burke Inc. had the following results for 2013: $ Sales Cost of Goods Sold Gross Profit Selling and Administrative Expenses Net Income 600,000 255,000 345,000 205,000 140,000 $ 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