Grove Audio is considering the introduction of a new model of wireless speakers with the following price and cost characteristics.

Sales price $ $520\mathrm{.}00$ per unit

Variable costs $280\mathrm{.}00$ per unit

Fixed costs $840,000$ per year

Required:

What number must Grove Audio sell annually to break even?

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