Justin, the CEO of a manufacturing company, decided to expand the product offering of her business to include the manufacture of a specific model automotive unit. To include this product, her business would incur fixed costs of $365,000 per year and variable costs of $5 per unit. She plans to sell each unit for $85.

a. Calculate the number of units she would have to manufacture to break even. Round up to the next whole number

b. While manufacturing the unit, she realized that an additional fixed cost of $3,000 per year was required, and also realized that to be more competitive in the market she had to drop the selling price by 20%. What is the new break-even volume? Round up to the next whole number