Toys 4 Us sells miniature drones for hobbyists for a price of $34. The variable cost for each drone is $5. The fixed costs associated with the drone amount to $81,200 per year.

Required: a. Compute the break-even point in units for the drone. b. Assuming that the tax rate is 36 percent and the desired profit level is $144,768 after tax, compute the required unit sales level.