High$-$Low Cost Estimation and Profit Planning

Comparative $2007$ and $2008$ income statements for Dakota Products Inc. follow:

DAKOTA PRODUCTS INC.

Comparative Income Statements

For Years.Ending December $31,2007$ and $2008$

$($a$)$ Determine the break$-$even point in units.

units

$($b$)$ Determine the unit sales volume required to earn a pretax profit of $$5,000.$