Break$-$even point

Radison Inc. sells a product for $$61$ per unit. The variable cost is $$42$ per unit, while fixed costs are $$65,702.$

Determine $($a$)$ the break$-$even point in sales units and $($b$)$ the break$-$even point if the selling price were increased to $$68$ per unit.

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

b$.$ Break$-$even point if the selling price were increased to $$68$ per unit units