Beacon Ltd produces and sells two products (Mani & Nani). The Mani sells for GHS7 per unit and has a total variable cost of GHS2.94 per unit, while the Nani sells for GHS15 per unit and has a total variable cost of GHS4.40 per unit. The marketing department has estimated that for every five units of Mani sold, one unit of Nani will be sold. The organization's fixed costs total GHS123,600.

Required: Calculate the breakeven point in unit and sales?