For the current year ending December 31, McAdams Industries expects fixed costs of $1,860,000, a unit variable

Question:

For the current year ending December 31, McAdams Industries expects fixed costs of $1,860,000, a unit variable cost of $105, and a unit selling price of $125.
a. Compute the anticipated break-even sales (units).
b. Compute the sales (units) required to realize operating income of $500,000?