Cruse Cleaning offers residential and small office cleaning services. An average cleaning service has the following price and costs.

Sales price $ $139\mathrm{.}00$ per service

Variable costs $101\mathrm{.}00$ per service

Fixed costs $184,756$ per year

Cruse Cleaning is subject to an income tax rate of $22$ percent.

Required:

How many cleaning services must Cruse Cleaning sell in a year to break even?

How many cleaning services must Cruse Cleaning sell in a year to earn an annual operating profit of $$50,388$ after taxes?