Hilton Inc. sells a product for $109 per unit. The variable cost is $62 per unit, while fixed costs are $596,430.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $116 per unit.

a. Break-even point in sales units	fill in the blank 1units
b. Break-even point if the selling price were increased to $116 per unit	fill in the blank 2units