Gladstorm Enterprises sells a product for $$45$ per unit. The variable cost is $$32$ per unit, while fixed costs are $$6,669.$ Determine the: Round to the nearest whole number of units.

a$.$ Break$-$even point in sales units $($fill in the blank $1$ of $2)$

b$.$ Determine the break$-$even point in sales units if the selling price increased to $$59$ per unit $($fill in the blank $2$ of $2)$

units