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Break$-$even point

Nicolas Inc. sells a product for $$115$ per unit. The variable cost is $$64$ per unit, while fixed costs are $$728,280.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the break$-$even point if the selling price were increased to $$120$ per unit.

a$.$ Break$-$even point in sales units units

b$.$ Break$-$even point if the selling price were increased to $$120$ per unit units