Marshall Company sells it's single product for $90. The variable costs are $60 per unit and total fixed costs are $255,000. The company has been selling an average of 12,400 units per year resulting in operating income of $117,000. The company has contracted with a janitorial company to provide cleaning services in the amount of $ 10,000 per year. How many more units will the company have to sell to cover this new cost. (Round your answer to the nearest whole unit.)

Harrington Company sells it's single product for $250. The variable costs are $130 per unit and total fixed costs are $372,000. The company has been selling an average of 5,000 units per year resulting in operating income of $228,000. Harrington's sales persons are pressuring management for an increase in sales commissons of $ 3 on each unit sold. If management grants this request, how many units will have to be sold to maintain the current level of operating income?