Preston Products produces a disinfecting liquid. The liquid is sold in one gallon containers and has the following price and cost characteristics.

Sales price $ $44\mathrm{.}00$ per gallon

Variable costs $20\mathrm{.}00$ per gallon

Fixed costs $513,600$ per month

Preston Products is subject to an income tax rate of $20$ percent.

Required::::

a$.$ How many gallons must Preston Products sell every month to break even?

Break$-$even sales in gallons: $\_\_\_\_\_\_\_\_\_\_\_\_\_$

b$.$ How many gallons must Preston Products sell to earn a monthly operating profit of $$78,000$ after taxes?

number of gallons to be sold: $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$