Poco Industries incurred the following expenses during the current year. Using both the variable costing and absorption costing breakeven methods calculation the required unit sales needed for a target operating income of $104,000.

Fixed manufacturing costs	$45,000
Fixed nonmanufacturing costs	$35,000
Unit selling price	$100
Total unit cost	$40
Variable manufacturing cost rate	$20
Units produced	1,200 units

Required: (4)

a. Absorption costing units required. (3)

b. Variable costing units required.