James Company makes two products and expects the following sales and costs during 2020: Ties Hats Unit sales 5,000 1,000 Selling price per unit $15 $25 Variable costs per unit $4 $9 The companys 2020 fixed costs are expected to be $80,017. Required How many total units must be sold to break even? How many ties would this figure include? How much revenue would be required to yield a before-tax profit of $40,000? (Round to the nearest dollar.)