Exercise $3-6$A $($Algo$)$ Cost structure, risk, and the break$-$even point LO $3-2$

Rooney Company produces a product that sells for $$35$ per unit and has a variable cost of $$14$ per unit. Rooney incurs annual fixed costs of $$140,700.$

Required

a$.$ Determine the sales volume in units and dollars required to break even.

Note: Do not round intermediate calculations.

b$.$ Calculate the break$-$even point assuming fixed costs increase to $$197,400.$

Note: Do not round intermediate calculations.

$\backslash$table$[[$a$.$ Sales volume in units,$],[$a$.$ Sales in dollars,$],[$b$.$ Break$-$even units,$],[$b$.$ Break$-$even sales,$]]$