Company sells products both domestically and internationally. Fixed costs totaled $ 4,500,000 last year. In an effort to increase its total sales volume, Upper A PlusA Plus plans to spend an additional $1,225,000 in advertising next year. Expected average prices and variable costs appear below.

Domestic and International Price per unit $50 and $40 Variable costs per unit 20 and 25 Because of the increased advertising, Upper A Plus expects to sell 210,000 units domestically and 140,000 units internationally next year.

Requirements (a) Using the expected sales mix, determine the number of units that Upper A Plus must sell in each market in order to earn income of $275,000 next year.