OBA Inc. sells its most popular product for $40 per unit. OBA has the following cost information for this product:

Direct Materials $ 8.00 / unit

Direct Labor $ 3.20 / unit

Variable Manufacturing Overhead $ 1.80 / unit

Fixed Manufacturing Overhead $60,000

Variable Marketing $ 2.00 / unit

Administrative Salaries $ 36,000

a. Calculate the current breakeven point in number of units.

b. Calculate the dollar amount of Sales required to achieve an after-tax profit (Net Income) of $28,800, given an income tax rate of 20%.