Ocean City Kite Company manufactures & sells kites for $7.00 each. The variable cost per kite is $3.00 with the current annual sales volume of 90,000 kites. This volume is currently Ocean City Kite's breaking even point. Use this information to determine the dollar amount of Ocean City Kite Company's fixed costs. (Round dollar value to the nearest whole dollar & enter as whole dollars only.)

Ocean City Kite Company sells kites for $8.00 per kite. In FY 2019, total fixed costs are expected to be $205,000 and variable costs are estimated at $3.00 a unit. Ocean City Kite Company wants to have a FY 2019 operating income of $85,000. Use this information to determine the number of units of kites that Ocean City Kite Company must sell in FY 2019 to meet this goal. (Round your answer to a whole number)