The following information is for a product manufactured and sold by Rivera Corporation:

• Sales price per unit, $30
• Variable cost per unit, $20
• Total fixed costs, $200,000
• Last year, Rivera earned a profit of $60,000

Required: 1) How many units did Rivera sell last year? 2) Rivera's managers are considering decreasing the sales price to $28 in an effort to increase market share. Also, the company wants a profit of $80,000. How many units would it have to sell at the lower selling price to achieve this target?