Break$-$even point

Hilton Inc. sells a product for $$118$ per unit. The variable cost is $$81$ per unit, while fixed costs are $$229,992.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the break$-$even point if the selling price were increased to $$123$ per unit.

a$.$ Break$-$even point in sales units units

b$.$ Break$-$even point if the selling price were increased to $$123$ per unit units