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	$	84
Variable cost per case (24 bottles) of juice	$	44
Fixed costs per year associated with this product	$	12,560,000
Income tax rate		40	%

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

b. How many cases must Odd Wallow Drinks sell to earn $1,884,000 per year after taxes on the juice?