Break-Even Sales

Currently, the unit selling price of a product is $210, the unit Costs that vary in total dollar amount as the level of activity changes.variable cost is $170, and the total Costs that tend to remain the same in amount, regardless of variations in the level of activity.fixed costs are $336,000. A proposal is being evaluated to increase the unit selling price to $230.

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 and all costs remain constant. units