Break-Even Sales

Currently, the unit selling price of a product is $230, the unit variable cost is $190, and the total fixed costs are $364,000. A proposal is being evaluated to increase the unit selling price to $260.

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 and all costs remain constant. fill in the blank 2 units