PART $2$: Currently the $$5$ per T$-$shirt of VSG&A represents the sales commission paid to the sales force. In $2022$ the sales force was paid $100\%$ based on commission. Elements printing company is considering changing the compensation structure for the sales force in $2023.$ The new compensation would provide a base salary and a reduced sales commission of $$2$ per T$-$Shirt. Total base salaries for the sales force would be $$325,000.$

Required for PART $2$:

$($a$)$ If management had changed the sales force compensation structure in $2022,$ assuming nothing else changes, what would have been the operating income in $2022?$

$($b$)$ Using the new sales force compensation structure, how many additional units will the sales force have to sell to have the operating income in $2023$ be equal to the operating income in $2022?$