Derby Phones is considering the introduction of a new model of headphones with the following price and cost characteristics. Sales price $ 195 per unit Variable costs Fixed costs 80 per unit 276,000 per month Required: a. What number must Derby sell per month to break even? b. What number must Derby sell to make an operating profit of $126,500 for the month? a. Break-even sales in units b. Number of units to be sold