Sheridan Enterprises sells a product for $49 per unit. The variable cost is $30 per unit, while fixed costs are $38,988.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $57 per unit.

a. Break-even point in sales units	? units
b. Break-even point if the selling price were increased to $57 per unit	? units