The LineRider Company’s break-even point for 2015 was computed as $150,500. Operating results for the year showed a margin of safety equal to 30% of the actual units sold. Net income earned during the year was $27,000. The average selling price per unit was $5.

Required:

1. Compute the break-even sales (in units) for the year.

2. Compute the number of units sold during the year.