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 $ 82 per radio

Variable costs 38 per radio

Fixed costs 308,000 per month

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

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

(b) How many receivers must Crest sell to earn a monthly operating profit of $92,400 after taxes?