Balance, Inc., is considering the introduction of a new energy snack with the following price and cost characteristics:Sales price . . . . . . . . . . . $ 1.00 per unitVariable costs . . . . . . . . . 0.20 per unitFixed costs . . . . . . . . . . . 400,000 per monthRequireda. What number must Balance sell per month to break even?b. What number must Balance sell per month to make an operating profit of $100,000?