Next year, Rad Shirt Company expects to sell $32,000$ shirts. Rad is budgeting the following operating results for next year:SalesVariable expenses$388\mathrm{.}000$Contribution margin$512,000$Fixed expenses$192,000$Net operating income$$320,000$Instructions:A$-$ What is Rad's break even point $3$ units next year $($in USD and ratio$)?$B$-$ Rad is considering increasing its advertising by $$48,000$ next year. By how much would sales have to increase in order for Rad to still generate a $$320,000$ Find the break even point in Dollars and units.