Aubrey Company produces a single product. Last year's income statement is as follows:

Sales $(18,000$ units$)$ $$1,092,600$

Less: Variable costs $727,200$

Contribution margin $$365,400$

Less: Fixed costs $257,100$

Operating income $$108,300$

Required:

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$1.$ Compute the break$-$even point in units and sales revenue. In your computations, round the contribution margin per unit to the nearest cent and round the contribution margin ratio to four decimal places. Round your final answers to the nearest whole unit or dollar.