Hunter & Sons sells a single model of meat smoker for use in the home. The smokers have the following price and cost characteristics:

Sales price	$	77	per smoker
Variable costs		37	per smoker
Fixed costs		284,000	per month

Hunter & Sons is subject to an income tax rate of 40 percent.

Required:

a. How many smokers must Hunter & Sons sell every month to break even?

b. How many smokers must Hunter & Sons sell to earn a monthly operating profit of $76,800 after taxes?