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

Sales units$)$

Variable expenses

Contribution margin

Fixed expenses

Net operating income

Required:

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

b$.$ Estimate how many units must be sold to achieve a target profit of $$46,000.$

Complete this question by entering your answers in the tabs below.

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

Note: Do not round intermediate calculations.

Unit sales to break even