Grove Audia is consictering the ntroduction of a now model of wireless speakers with the following price and cost characteristics.

Sales price: $$430\mathrm{.}00$ per unit

Variable costs: $190\mathrm{.}00$ per unit

Fixed costs: $624,000$ per year

Required:

a$.$ What number must Grove Audio sell annually ro break even?

b$.$ What number must Grove Audio sell to make an operating profit of $$180,000$ for the year?