A company's results are shown below: Sales 1,200,000 Cost of goods sold 505,000 Gross Profit 695,000 Selling and Administrative Expense 410,000 Net Income 285,000 The variable COGS per unit was $17.00 and the selling and administrative costs are $5.00 per unit. During the year, they produced and sold 25,000 units. Required: a) Calculate the break-even point in both sales dollars and units for the year. b) Assuming product and sales increase by 5,000 units next year, and variable costs are reduced by 10%, what do you estimate the net income to be