Sheridan Inc. sells a product for $$113$ per unit. The variable cost is $$55$ per unit, while fixed costs are $$1,776,192.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the break$-$even point if the selling price were increased to $$121$ per unit.

a$.$ Break$-$even point in sales units fill in the blank $1$

units

b$.$ Break$-$even point if the selling price were increased to $$121$ per unit fill in the blank $2$

units