Nicolas Inc. sells a product for $45 per unit. The variable cost is $21 per unit, while fixed costs are $66,816.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $50 per unit.

a. Break-even point in sales units	________ units
b. Break-even point if the selling price were increased to $50 per unit	_________ units