The CVP income statement for Sheridan Machine Company for 2021 appears below.

SHERIDAN MACHINE COMPANY Income Statement For the Year Ended December 31, 2021
Sales (43,000 units)		$1,075,000
Variable expenses		752,500
Contribution margin		322,500
Fixed expenses		390,000
Net income (loss)		($67,500)

b)How many additional units would the company have had to sell in 2022 to earn a net income of $54,750?

c)If the company is able to reduce variable costs by $2.50 per unit in 2012 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 $45,000?