ABC Corp. has estimated the following income statement for its next fiscal year.

Sales $20,000,000 Variable costs 6,000,000 Revenue before fixed costs 14,000,000 Fixed costs 9,000,000 EBIT 5,000,000 Interest expense 900,000 Earnings before taxes 4,100,000 Taxes (35%) 1,435,000 Net income $2,665,000

a. What is the break-even point in sales dollars for the firm?

b. If the average unit cost is $20, what is the break-even point in units? (*You must show your calculation process as well.)