Janets's Custom Golf sells special clubs. Janet is able to purchase equipment from a manufacturing company for $90 each. The equipment is sold for $170 each.

1. What is the break-even in units assuming Janet incurred $4,500 in selling expenses, and there were no other expenses?

2. What would be the break-even in units assuming Janet incurred $4,500 in selling expenses and had $9,000 in other fixed expenses?