Need help with is question.

Warner Clothing is considering the introduction of a new baseball cap for sales by local vendors. The company has collected the following price and cost characteristics:

Sales price	$	12	per unit
Variable costs		4	per unit
Fixed costs		46,000	per month

Required:

a. What number must Warner sell per month to break even?

b. What number must Warner sell per month to make an operating profit of $36,000?