Odd Wallow Drinks is considering adding a new line of fruit juices to its merchandise products. This line of juices has the following prices and costs.

Selling price per case (24 bottles) of juice	$	75
Variable cost per case (24 bottles) of juice	$	36
Fixed costs per year associated with this product	$	12,168,000
Income tax rate		40	%

Required:

a. Compute Odd Wallow Drinks' break-even point in units per year.

b. How many cases must Odd Wallow Drinks sell to earn $1,872,000 per year after taxes on the juice?