The following data are available for Rogue Company for the year ended December 31, 2020 of which there were no price, spending, or efficiency variances:

Sales	5,000	units
Budgeted production	6,000	Units
Actual production	6,100	Units
Manufacturing costs incurred
Direct materials	$10	Per unit
Conversion costs	15	Per unit
Fixed manufacturing overhead	$192,000	Total
Nonmanufacturing costs incurred
Variable	10%	Of sales
Fixed	$80,020	Total
Beginning inventory	0	In units and in dollars
Selling price	$100	Per unit

REQUIRED:

1. How many units would need to be sold to provide a profit of $20,000 under Absorption Costing?
2. How many units would need to be sold to provide a profit of $20,000 under Variable Costing?