Yasser Companys projected profit for the coming year is as follows: Sales SAR 200,000 with Price per unit SAR 20, Total Variable cost SAR 120,000 with Variable cost per unit SAR 12 and fixed expenses are SAR 64,000 Required: a. Compute the break-even point in units.

b. How many units must be sold to earn a profit of SAR 30,000?