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

Sales (3,600 units)

Variable expenses

Contribution margin

Fixed expenses

Net operating income

$ 198,000

115,200

82,800

57,500

$ 25,300

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