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

Sales $(3,400$ units$)$ $$183,600$

Variable Expenses $$105,400$

Contribution Margin $78,200$

Fixed Expenses $46,000$

Net operating income $$32,200$

a$.$ What is the break$-$even point in unit sales?

b$.$ Estimate how many units must be sold to achleve a target profit of $$34,500.$