Lablanc Inc. sells a product for $500 per unit. The variable cost is $350 per unit, while fixed costs are $1,170,000.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $550 per unit.

a. Break-even point in sales units	fill in the blank
b. Break-even point if the selling price were increased to $550 per unit	fill in the blank