Smithson Cutting is opening a new line of scissors for supermarket distribution. It estimates its fixed cost to be $500.00 and its variable cost to be $0.55 per unit. Selling price is expected to average $0.75 per unit. a) For Smithson Cutting, the break-even point in units units (enter your response as a whole number). = b) For Smithson Cutting, the break-even point in dollars = $(round your response to the nearest whole number).