1. Radison Enterprises sells a product for $56 per unit. The variable cost is $34 per unit, while fixed costs are $78,408.

   Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $61 per unit.

   a. Break-even point in sales units	units
   b. Break-even point if the selling price were increased to $61 per unit	units