-b  n  Split a file into pieces n bytes in size.

-b  nk Split a file into pieces n*1024 bytes in size.

-b  nm Split a file into pieces n*1048576 bytes in size.

-l  line_count
       Specify  the  number of lines in each resulting file piece. The line_count argument is an unsigned
       decimal integer. The default is 1000. If the input does not end with a <newline>, the partial line
       shall be included in the last output file.