Santana sells a product for $115 per unit. The variable cost is $75 per unit, while fixed costs are $65,000. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $125 per unit.

a. Break-even point in sales units	units
b. Break-even point if the selling price were increased to $125 per unit	units