White Lake Inc. produces and sells a single product. Data concerning that product appear below:

Selling price per unit	$	230.00
Variable expense per unit	$	103.50
Fixed expense per month	$	518,650

Required:

a. What is the minimum amount of sales revenues in dollars to break even?

b. Assume the company's monthly target profit is $12,650. Determine the number of units that White Lake needs to sell to attain this target profit?