Blossom Company estimates that variable costs will be 70% of sales, and fixed costs will total $474,000. The unit selling price of the product is $5. (a) Compute the break-even point in (1) sales units and (2) sales dollars. (Round per unit calculation to 2 decimal places, e.g. 15.25 and final answer to 0 decimal places, e.g. 5,275.) (1) Break-even point units (2) Break-even point $