Bona Inc., expects to earn $210,000 next year after taxes. Sales will be $4 million. The firm's single plant is located in the outskirts of Houston, Texas. The firm manufactures a combined bookshelf and desk unit used extensively in college dormitories. These units sell for $200 each and have a variable cost per unit of $150. Bona is subject to a 30 percent tax rate.

(a) What are the firm's fixed costs expected to be next year?

(b) Calculate the firm's break-even point in both units and dollars.