Break-Even Sales

Currently, the unit selling price of a product is $400, the unit variable cost is $330, and the total fixed costs are $1,008,000. A proposal is being evaluated to increase the unit selling price to $450.

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 to the proposed $450, and all costs remain constant. units