Toys 4 Us sells miniature drones for hobbyists for a price of $30. The variable cost for each drone is $8. The fixed costs associated with the drone amount to $59,400 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 $118,272 after tax, compute the required unit sales level.