Ben's Custom Golf sells special clubs. Ben is able to purchase equipment from a manufacturing company for $100 each. The equipment is sold for $150 each.

Required:

a.What is the break-even in units assuming Ben incurred $2,500 in selling expenses, and there were no other expenses?

b.What would be the break-even in units assuming Ben incurred $2,500 in selling expenses and had $10,000 in other fixed expenses?