Please give examples for the following practice problems:

Part A)

Ocean City Kite Company sells kites for $11.00 per kite. In FY 2019, total fixed costs are expected to be $215,000 and variable costs are estimated at $3.50 a unit. Ocean City Kite Company wants to have a FY 2019 operating income of $95,000. 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)