how do you get 44400 and 621600??????

Reid Recreation Products sells the Amazing Foam Frisbee for $14. The variable cost per unit is $4; fixed costs are $37,000 per month. What is the annual breakeven point in units? In sales dollars? (Use your answer of breakeven units to calculate the breakeven point in dollars.) The breakeven point The breakeven sales How many frisbees must Reid sell to earn $18, 600 in operating income