Rachal Corporation produces and sells a single product whose selling price is $150.00 per unit and whose variable expense is $57.00 per unit. The company's monthly fixed expense is $381,300.

Required:

a. Assume the company's monthly target profit is $9,300. Determine the unit sales to attain that target profit.

b. Assume the company's monthly target profit is $18,600. Determine the dollar sales to attain that target profit.