Data concerning Celenza Corporation's single product appear below:

Selling price per unit ...... $230.00

Variable expense per unit .... $59.80

Fixed ecpense per month ..... $697, 820

a. assume the company's monthly target profit is $25,000, What is the unit sales needed to attain the target profit?

b. assume the company's monthly target profit is $18,000. What is the dollar sales needed to attain the target profit?