A Lahore Toys company operates its franchise in Aleena Center Gujrat, the company has a famous slogan we sell every Toy in Rupees 299. People think them as a cheapest as well as quality oriented franchise in the Gujrat. Ali ,baqir, chanda and dawood are the selling agents in the franchise. They receive commission on each toy sold in addition to the basic salary. Ali is the also the leading selling agent of the period as he sold maximum toys in December, 2020. The record of the December revealed that the franchise paid invoice cost =132/- Rs. While Ali commission for December is =99/-, and Chandas commission is=19/- Rs. Advertisement expenses for the December is =17500/- Rs. Salaries of all the four sales agents are =88,000/-. Franchise rent for December is =82,000/-. Calculate the annual Break-even point in dollar sales and in unit sales for the business?