1. Break-Even Point

   Hilton Enterprises sells a product for $117 per unit. The variable cost is $74 per unit, while fixed costs are $532,512.

   Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $122 per unit.

   a. Break-even point in sales units	units
   b. Break-even point if the selling price were increased to $122 per unit	units