Sheridan Inc. sells a product for $76 per unit. The variable cost is $42 per unit, while fixed costs are $360,672.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $81 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 $81 per unit	fill in the blank 2 units