A company has $$2\mathrm{.}5$ million of sales today, SG&A costs of $$2$

million excluding depreciation, annual depreciation of $$0\mathrm{.}6$

million, and a COGS of $70\%.$

Management estimates that if there is a large growth in sales,

then the increase of SG&A excluding depreciation will equal to

$5\%$ of sales increment, and the increase of depreciation will

equal to $4\%$ of sales increment.

No other income during this time.

Then what are the cash breakeven sales? $

thousand

Then what are the book breakeven sales? $

thousand