Hilton Enterprises sells a product for $56 per unit. The variable cost is $35 per unit, while fixed costs are $66,150. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $65 per unit.

a. Break-even point in sales units ____units

b. Break-even point if the selling price were increased to $65 per unit ____Units