Finch Company produces a product that sells for $32 per unit and has a variable cost of $13 per unit. Finch incurs annual fixed costs of $123,500.

Required

1. Determine the sales volume in units and dollars required to break even. (Do not round intermediate calculations.)

sales volume in units:

sales in dollars:

2. Calculate the break-even point assuming fixed costs increase to $161,500. (Do not round intermediate calculations.)

break-even units:

break-even sales: