Nicolas Inc. sells a product for $$97$ per unit. The variable cost is $$56$ per unit, while fixed costs are $$658,952.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the break$-$even point if the selling price were increased to $$105$ per unit.

a$.$ Break$-$even point in sales units $$ units

b$.$ Break$-$even point if the selling price were increased to $$105$ per unit $$ units