2. Sheridan Enterprises sells a product for $68 per unit. The variable cost is $47 per unit, while fixed costs are $74,088.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $75 per unit.

a. Break-even point in sales units	____ units
b. Break-even point if the selling price were increased to $75 per unit	____ units