Upon reflection, Mr$.$ Alger decides not to increase Brand X$\text{'}$s advertising budget.

Instead, he thinks he might give retailers an incentive to promote Brand $x$ by

raising their margins from $33\%$ to $40\%.$ The margin increase would be

accomplished by lowering the price of the product to retailers. Wholesaler

margins would remain at $12\%.$

a$.$ If retailer margins are raised to $40\%$ next year, how many units will Brand X

have to sell to break even?

b$.$ How many units will Brand $x$ have to sell to achieve the same profit impact

next year as it did this year?