Hilton Inc. sells a product for $113 per unit. The variable cost is $66 per unit, while fixed costs are $918,944. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $118 per unit.

a. Break-even point in sales units fill in the blank 1 ............ units

b. Break-even point if the selling price were increased to $118 per unit fill in the blank 2 ............ units