The Atlantic Company sells a product with a break-even point of 5,398 sales units. The variable cost is $68 per unit, and fixed costs are $129,552.

Determine the unit sales price. Round answer to nearest whole number. $fill in the blank 1

Determine the break-even point in sales units if the company desires a target profit of $31,320. Round answer to the nearest whole number. fill in the blank 2 units