Mark Harris, an independent business man, sells seashell necklaces to retailers for $5. The variable cost of goods sold per necklace is $1 and a selling commission of 10 percent is paid to the salespeople. Fixed manufacturing costs total $25,000 per month, while fixed selling and administrative costs total $10,500 per month. Required 1. Calculate the breakeven point in units for this seashell necklace business. 2. Calculate the target sales in necklaces to generate a before tax monthly income of $3,000.