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	$	88
Variable cost per case (24 bottles) of juice	$	48
Fixed costs per year associated with this product	$	13,040,000
Income tax rate		40	%

Required:

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

b. How many cases must Odd Wallow Drinks sell to earn $1,956,000 per year after taxes on the juice?