The Monde Company makes a wine cooler with a capacity of 24 bottles. Each wine cooler sells for $245. The monthly fixed costs incurred by the company are $385,000 and the variable cost of producing each wine cooler is $90.50. a) Find the break-even point for the company. b) Find the level of sales needed to ensure that the company will realize a profit of 21% over the cost of producing the wine coolers.