Currently, the unit selling price is $50, the variable cost, $34, and the total fixed costs, $106,000. A proposal is being evaluated to increase the selling price to $54. (a) Compute the current break-even sales (units).(b) Compute the anticipated break-even sales (units), assuming that the unit selling price is increased and all costs remain constant.

(a) The break even sales is obtained when total cost = sales. (therefore profit = 0)

(b) Find the break even sales with the same thing, with the sales as being $54 per unit instead of $50.