APPLY THE CONCEPTS: Calculate the break-even point in sales dollars for Martin Digital Further analysis of Martin Digitals fixed costs revealed that the company actually faces annual fixed overhead costs of $5,600 and annual fixed selling and administrative costs of $2,400. Variable cost estimates are correct: direct materials cost, $6.00 per unit; direct labor costs, $7.50 per unit; and variable overhead costs, $1.50 per unit. At this time, the selling price of $25 will not change. Complete the following formulas for the revised fixed costs. Enter the ratio as a percentage