CVP Hamlet House makes portable garden sheds that sell for $1,800 each. Costs are as follows: Per Unit Total Direct material Direct labor Variable production overhead $800 90 Variable selling and administrative cost 888 60 50 $440,000 132,000 Fixed production overhead Fixed selling and administrative a. How many garden sheds must the company sell to break even? O garden sheds b. If Hamlet House's management wants to earn a pre-tax profit of $440,000,