Eaton Tool Company has fixed costs of $421,400, sells its units for $92, and has variable costs of $49 per unit.

a.Compute the break-even poin

b.Ms. Eaton comes up with a new plan to cut fixed costs to $330,000. However, more labor will now be required, which will increase variable costs per unit to $52. The sales price will remain at $92. What is the new break-even point?(Round your answer to the nearest whole number.)