Baekdu Company currently has 90 million won in sales and 2.4 million won in net profit after tax. The umbrellas produced by the company are sold for 2,000 won per unit, and the variable cost is 1,500 won per umbrella. The corporate tax rate is 40%.

1. What is the fixed cost of this company?

2. Find the break-even point of this company by sales and sales, respectively.