In March, Lasso Manufacturing had the following unit production costs: materials $14 and conversion costs $10. On March 1, it had zero work in process. During March, Lasso transferred out 24,750 units. As at March 31, 2,250 units that were 60% complete as to conversion costs and 100% complete as to materials were in ending work in process. Calculate the cost per equivalent units for Materials (round your answer to 2 decimals) Please ignore $ sign.

The company sells its product for $24 per unit and variable costs are $14 per unit. Its fixed costs are $166,400. Calculate the required sales in units to achieve its target operating income of 12% of total costs. (Round answer to 0 decimal places, e.g. 125.)