Last month Cairo Company reported total sales revenue of $400,000, at a price of $40 per unit, and variable cost of $25 per unit. The total fixed cost is $150,000 per month. What is the amount of net income if sales units increase by 20%?

GIZA Company sells a single product for $10 per unit. Last year, the company's sales revenue was $1,000,000 and its net income was $240,000. If total fixed cost was $160,000 for the year, calculate the break-even point in units.