Benson Company produces a product that sells for $$46$ per unit and has a variable cost of $$14$ per unit. Benson incurs annual fixed costs of $$160,000.$

Required

a$.$ Determine the sales volume in units and dollars required to break even.

b$.$ Calculate the break$-$even point assuming fixed costs increase to $$304,000.$

$\backslash$table$[[,,],[$a$.,$Sales volume in units,$],[,$Sales in dollars,$],[$b$.,$Break$-$even units,$5,000],[,$Break$-$even sales,vdots