Nicolas Inc. sells a product for $68 per unit. The variable cost is $31 per unit, while fixed costs are $402,486.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $73 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 $73 per unit	fill in the blank 2 units

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a. Unit sales price minus unit variable costs equals unit contribution margin.

b. Fixed costs divided by unit contribution margin = break-even point in units.