Portal Manufacturing has total fixed costs of $520,000. A unit of product sells for $15 and variable costs per unit are $11. 

a). Prepare a contribution margin income statement showing predicted net income (loss) if Portal sells 100,000 units for the year ended December 31. 

b). At a minimum, how many units must Portal sell in order not to incur a loss? Also, show proof by preparing a Contribution Margin Income Statement.