Hilton Enterprises sells a product for $68 per unit. The variable cost is $36 per unit, while fixed costs are $286,720. Determine the (a) break-even point in sales units and (b) break-even point if the selling price were increased to $76 per unit.

a.	Break-even point in sales units		units
b.	Break-even point if the selling price were increased to $76 per unit		units