Rameriz Company has the following data:

Selling price per unit $$20\mathrm{.}00$

Variable costs per unit:

Direct material $$4\mathrm{.}00$

Direct manufacturing labor $$1\mathrm{.}60$

Manufacturing overhead $$0\mathrm{.}40$

Selling costs $$2\mathrm{.}00$

Annual fixed costs $$96,000$

Tax rate $20\%$

a$.$ Calculate breakeven in units for Rameriz Co$.$

b$.$ Calculate the dollar amount of Sales that Rameriz must achieve annually for net income $($i$.$e$.$

after$-$tax profit$)$ to equal $$144,000$