Thorton company produces a profuct that has a variable cost of $$28$ per unt and sales price of $$60$ per unit. The companys annual fuxed cost total $$740,000.$ It had a net income of $$300,000$ in previous year. In an effort to increase the companys market share, management is considering lowering the selling price to $$54$ per unit.

A$.$ If Thorton desires to maintain net income of $$300,000,$ how many additional units must it sell to justify the price decline?

B$.$ Assume in addition to lowering its selling price to $$54,$ Thorton also desires to increase its net income by $$78,000.$ Determine the number of units the company must sell to earn the desired income?