Hilton Enterprises sells a product for $104 per unit. The variable cost is $69 per unit, while fixed costs are $257,250.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $111 per unit.

a. Break-even point in sales units	units
b. Break-even point if the selling price were increased to $111 per unit	units