Break$-$Even Sales

Currently, the unit selling price of a product is $$390,$ the unit variable cost is $$320,$ and the total fixed costs are $$1,008,000.$ A proposal is

being evaluated to increase the unit selling price to $$440.$

a$.$ Compute the current break$-$even sales $($units$).$

units

b$.$ Compute the anticipated break$-$even sales $($units$),$ assuming that the unit selling price is increased to the proposed $$440,$ and all costs

remain constant.

units