Priest and Sons, a local manufacturer of a product that sells for $10.90 per unit. Variable cost per unit is $7.85 and fixed cost per month is $1,220. Monthly production capacity is 1,100 units.

(a) What is the breakeven quantity? Express your answer in whole number

(b) Priest and Sons is considering buying a new machine which will make the fixed cost increases to $1,800 per month but will help to reduce their variable cost by 30%. What must their new selling price be if they want to make a profit of $2,236 from the sale of 400 products? Express your answer up to 2 decimal points.