1. Dancer Corp. has a selling price of $20 per unit, and variable costs of $18 per unit. When 14,000 units are sold, profits equaled $15,000. How many units must be sold to break-even?

2. At a level of 23,900 units sold, Gail Corp. has sales of $525,800, a contribution margin ratio of 30%, and a profit of $57,420. What is the break-even point in units?