Golden Gate Novelties $($GGN$)$ sells souvenir key chains at the local airport. GGN charges $$16\mathrm{.}00$ per chain. The variable cost for a chain, including the wholesale cost of the chain, packaging, the commission paid to the airport operator, and so on$,$ is $$14\mathrm{.}40.$ The annual fixed cost for $GGN$ is $$15,480.$

Required:

a$.$ How many cases must Golden Gate Novelties sell every year to break even?

Note: Do not round intermediate calculations.

b$.$ The owner of GGN believes that the company can sell $12,900$ chains a year. What is the margin of safety in terms of the number of chains?

a$.$ Break$-$even point