Sheridan Inc. sells a product for $45 per unit. The variable cost is $30 per unit, while fixed costs are $43,200.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $54 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 $54 per unit	fill in the blank 2 units