The CVP income statement for Ren Company for 2022 appears below: Ren COMPANY CVP Income Statement For the Year Ended December 31, 2022 Sales (25,000 units) $650,000 Variable expenses 227,500 Contribution margin 422,500 Fixed expenses 439,400 Net income (loss) $(16,900) Instructions: Answer the following independent questions and show computations to support your answers: a) How much additional sales revenue does the company need to break even in 2022? (4 marks) b) If the company is able to reduce variable costs by $1.25 per unit in 2023 and other costs and unit revenues remain unchanged, how many units will the company have to sell in order to earn a net income of $68,800? (6