ABC Company sells swimwear for men and boys. The average selling price and variable cost for each product are as follows.

	Men's	Boys'
Selling price	$28.80	$24.00
Variable cost per unit	$20.40	$16.80

The company sells two units of Men's for each unit it sells of Boys'. Fixed costs are $38,400.

What is the break-even point in dollars for each type of swimwear if ABC Company faces a tax rate of 30%?