For the past year, Allianz Company had fixed costs of $4,325,400, a unit variable cost of $127, and a unit selling price of $216.

For the coming year, no changes are expected in revenues and fixed costs, except that a new wage contract will increase variable costs by $8 per unit. Determine the break-even sales (units) for the following:

a. Past year	units
b. Coming year	units