Break$-$Even Point

Nicolas Inc. sells a product for $$101$ per unit. The variable cost is $$53$ per unit, while fixed costs are $$506,880.$Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the break$-$even point if the selling price were increased to $$108$ per unit.

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

$$ units

b$.$ Break$-$even point if the selling price were increased to $$108$ per unit

$x$ units