Nicolas Inc. sells a product for $113 per unit. The variable cost is $60 per unit, while fixed costs are $814,610.

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