Sheridan Enterprises sells a product for $106 per unit. Thevariable costis $54 per unit, whilefixed costsare $470,496.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $112 per unit.

a.Break-even point in sales units _______unit

b.Break-even point if the selling price were increased to $112 per unit _______units