Sheridan Inc. sells a product for $102 per unit. The variable cost is $50 per unit, while fixed costs are $1,297,920.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $110 per unit.

a. Break-even point in sales units
b. Break-even point if the selling price were increased to $110 per unit