$($a$)$

Compute the break$-$even point in $(1)$ sales units and $(2)$ sales dollars. $($Round per unit calculation to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and

final answer to $0$ decimal places, e$.$g$.5,275.)$

$(1)$ Break$-$even point

units

$(2)$ Break$-$even point $