Break$-$Even Sales

Currently, the unit selling price of a product is $$340,$ the unit variable cost is $$280,$ and the total fixed costs are $$900,000.$ A proposal is being evaluated to increase the unit selling price to $$380.$

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

fill in the blank $1$ units

b$.$ Compute the anticipated break$-$even sales $($units$),$ assuming that the unit selling price is increased to the proposed $$380,$ and all costs remain constant.

fill in the blank $2$ units