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Mia Enterprises sells a product for $$90$ per unit. The variable cost is $$40$ per unit, while fixed costs are $$75,000.$ Determine the:

a$.$ Break$-$even point in sales units fill in the blank $1$ of $2$

units

b$.$ Determine the break$-$even point in sales units if the selling price increased to $$100$ per unit $ per unit fill in the blank $2$ of $2$

units