Radison Enterprises sells a product for $92 per unit. The variable cost is $59 per unit, while fixed costs are $223,245. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $100 per unit.

a. Break-even point in sales units units

b. Break-even point if the selling price were increased to $100 per unit units