Company X planned normal operation level $(10,000$ h$)$ sales revenues and costs for the $3$rd quarter of $2023$ are as follows:

Total $|$ Product $1|$ Product $2$

Sales Revenues $|400,000|160,000|240,000$

Direct Materials $|110,000|40,000|70,000$

Direct Labor $|80,000|30,000|50,000$

Variable Overheads $|120,000|48,000|72,000$

Fixed Direct Costs $|3,500|2,000|1,500$

Contribution Margin $|86,500|40,000|46,500$

Fixed Overheads:

Depreciation $|25,000$

Other $|30,000$

Profit Before Taxes $|31,500$

a$)$ What are the break$-$even points for the products and the company?

b$)$ How large must the sales be in the $3$rd quarter of $2023$ so that the company's cash balance $($cash in $-$ cash out$)$ would be $40,000$ euros$/$year$,$ if the tax rate is $20\%.$