XYZ Corp. prepared the following income statement for 2016:

XYZ Corporation

Income Statement

For the Year Ended Dec. 31, 2016

Sales (20,000 units)--------------------------600,000

Variable expenses----------------------------360,000

Contribution margine-------------------------240,000

Fixed expenses--------------------------------180,000

Net income--------------------------------------60,000

a) What is the crporation'sbreak-even point in units?

b) How many more units would the corporation have had to sell to earn net income of 90,000?