TB MC Qu$.9-70($Static$)$ Super Sports plans to market a new product $...$

Super Sports plans to market a new product for the upcoming college season. Costs associated with the new product, at two different volume ranges, are as follows:

$\backslash$table$[[,200,000,>200,000$

fixed costs$($total$)300,000$ and $425,000$

selling price per unit $$20$ and $$20$

contribution margin ratio $15\%$ and $15\%$

How many units must be sold in order to reach a before tax income of $$400,000?$