Gibson Company produces a product that sells for $29 per unit and has a variable cost of $11 per unit. Gibson incurs annual fixed costs of $97,200.

Required

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

Note: Do not round intermediate calculations.

Calculate the break-even point assuming fixed costs increase to $160,200.

Note: Do not round intermediate calculations.

Sales volume in units

Sales in dollars

Break-even units

Break-even sales