Liest Corporation produces and sells a single product whose selling price is $100.00 per unit and whose variable expense is $48.00 per unit. The company's monthly fixed expense is $244,400.

Required:

a. Assume the company's monthly target profit is $5,200. Determine the unit sales to attain that target profit. Show your work!

b. Assume the company's monthly target profit is $26,000. Determine the dollar sales to attain that target profit. Show your work!