Manila, Inc. produces and sells 3,200 units of a product for total Sales Revenue $870,000 during June, and its total costs (fixed + variable) are $750,000. At this level of activity, Manilas fixed costs are around 38% of total (fixed + variable) costs.

a) Calculate Manilas Net Income for the month of June.

b) Calculate the Sales Units that Manila needs to achieve a Target Profit of $190,000. (round to nearest unit).

[PLEASE SHOW ALL THE CALCULATIONS]