For the current year ending January 31, Harp Company expects fixed costs of $188,500 and a unit variable cost of $51.50. For the coming year, a new wage contract will increase the unit variable cost to $55.50. The selling price of $70.00 per unit is expected to remain the same. If required, round your answer up to the next whole unit. Required: a. Compute the break-even sales (units) for the current year. units b. Compute the anticipated break-even sales (units) for the coming year, assuming the new wage contract is signed. units