Currently, the unit selling price of a product is $220, the unit variable cost is $180, and the total fixed costs are $312,000. A proposal is being evaluated to increase the unit selling price to $240.

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 to the proposed $240, and all costs remain constant.