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 Variable costs Fixed costs S 83 per radio $ 30 per radio $402,800 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 $108,120 after taxes? Number of units