Nicolas Inc. sells a product for $$73$ per unit. The variable cost is $$40$ per unit, while fixed costs are $$137,214.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the break$-$even point if the selling price were increased to $$82$ 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 $$82$ per unit fill in the blank $2$ units