Sultan Corporation operated at its normal capacity during the current year, producing 64.000 units of its single product Sales totalled 54,000 units at an average price of $25 per unit. Variable cost of goods sold amounted to $10 per unit, and sales commissions were paid out at $3 per unit sold. Fixed product costs, incurred uniformly throughout the year, amounted to $196,000 and fixed period costs, incurred uniformly, amounted to $22,000 per quarter. Required: 1. What is Sultan's break-even point in sales dollars for the current year? (Do not round intermediate calculations. Round your answer to the nearest whole number.) Break-even point in sales in dollars 2. If Sultan's fixed product costs unexpectedly increase by 20%, what is the new unit selling price that would yield the same break-even sales as before the cost increase? (Do not round intermediate calculations and round your answer to 2 decimal places.) New sales price per unit