Break-Even Point

Hilton Inc. sells a product for $43 per unit. The variable cost is $22 per unit, while fixed costs are $61,740.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $50 per unit.

a. Break-even point in sales units	____?____ units
b. Break-even point if the selling price were increased to $50 per unit	_____?___units