Last year, Able Co$.$ recorded sales revenues of $$1,260,000,$ variable costs of $$570,000,$ and fixed costs of $$480,500.$

Required

Note: Do not round until your final answer. Round final answers to the nearest whole dollar.

$($a$)$ At what sales dollar level will Able earn a before$-$tax target profit of $$250,000?$

Sales $=$ $Answer $1$

$($b$)$ At what sales dollar level will Able break even?

Breakeven sales $=$ $Answer $2$