Hilton Enterprises sells a product for $59 per unit. The variable cost is $37 per unit, while fixed costs are $78,408.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $64 per unit.

a.Break-even point in sales units

b.Break-even point if the selling price were increased to $64 per unit