Gladstorm Enterprises sells a product for $$47$ per unit. The variable cost is $$30$ per unit, while fixed costs are $$15,300.$ 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 $$55$ per unit fill in the blank $2$ of $2$

units