Crane Corporation has collected the following information after its first year of sales. Sales were $1,230,000 on 82,000 units; selling expenses $205,000 (40% variable and 60% fixed); direct materials $419,020; direct labor $237,800; administrative expenses $221,400 (20% variable and 80% fixed); and manufacturing overhead $287,000 (70% variable and 30% fixed), Top management has asked you to do a CVP analysis so that it can make plans for the coming year. It has projected that unit sales will increase by 10% next year. Compute the break-even point in sales units and sales dollars for the first year. (Round contribution margin ratio to 1 decimal place e.g. 0.5 and final answers to 0 decimal places, e.g. 2,510.) Break-even point 1 units Break-even point $ $