Cullumber Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers, who charge customers 75 cents per bottle. For the year 2020, management estimates the following revenues and costs.

Sales		$1,750,000		Selling expensesvariable		$113,000
Direct materials		460,000		Selling expensesfixed		50,000
Direct labor		390,000		Administrative expensesvariable		27,000
Manufacturing overheadvariable		410,000		Administrative expensesfixed		77,500
Manufacturing overheadfixed		100,000

Attempts: 1 of 1 used

(b2)

Compute the break-even point in (1) units and (2) dollars. (Round answers to 0 decimal places, e.g. 1,225.)

(1)		Compute the break-even point		enter the break-even point in units	units
(2)		Compute the break-even point		$enter the break-even point in dollars