Sheridan Inc. sells a product for $40 per unit. The variable cost is $22 per unit, while fixed costs are $61,236.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $49 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 $49 per unit	fill in the blank 2 units