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	$	80	per smoker
Variable costs		34	per smoker
Fixed costs		326,600	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?

Break-even sales in units

b. How many smokers must Hunter & Sons sell to earn a monthly operating profit of $107,640 after taxes?

Number of units sold