Taylor Manufacturing has total fixed costs of $450,000. A unit of product sells for $15 and variable costs per unit are $11.

a) prepare a contribution margin income statement showing predicted net income (loss) if Taylor sells 100,000 units for the year ended dec 31st. Make sure your contribution margin income statement is complete and in good form and includes sales, variable cost, contribution margin, foxed costs and net income or loss?

b) at minimum, how many units must Taylor sell in order not to incur a loss?