Crest Industries sells a single model of satellite radio receivers for use in the home. The radios have the following price and cost characteristics:

Sales price	$	81	per radio
Variable costs	$	30	per radio
Fixed costs	$	362,100	per month

Crest is subject to an income tax rate of 40 percent.

Required:

(a)	How many receivers must Crest sell every month to break even?

Number of units

(b)	How many receivers must Crest sell to earn a monthly operating profit of $107,100 after taxes?

Number of units