Mancine Corporation has provided the following contribution format income statement. All questions concern situations that are within the relevant range.

Sales (3,300 units)	$ 168,300
Variable expenses	92,400
Contribution margin	75,900
Fixed expenses	57,500
Net operating income	$ 18,400

Required:

1. What is the break-even point in unit sales?
2. Estimate how many units must be sold to achieve a target profit of $34,500.