Exercise $3-6$A $($Algo$)$ Cost structure, risk, and the break$-$even point LO $3-2$

Adams Company produces a product that sells for $$38$ per unit and has a variable cost of $$13$ per unit. Adams incurs annual fixed costs of $$172,500.$

Required

Determine the sales volume in units and dollars required to break even.

Note: Do not round intermediate calculations.

Calculate the break$-$even point assuming fixed costs increase to $$215,000.$

Note: Do not round intermediate calculations.