Owen Conner works part-time packaging software for a local distribution company in Indiana. The annual fixed cost is $15,000 for this process, direct labor is $4.00 per package, and material is $5.00 per package. The selling price will be $15.00 per package.

a. How much revenue do we need to take in before breaking even? (Round your answer to the nearest dollar amount.)

b. What is the break-even point in units? (Do not round intermediate calculations. Roundup your answer to the next whole number.)