Cullumber Company bottles and distributes B-Lite adiet soft drink. The beveragels sold for 60 cents per 16 ounce bottle to retailers For the year 2022 management estimates the following revenues and costs 51.800.000 $105.000 Direct materials 510.000 62.000 Selling expenses -- valable Selling expenses-fod Administrative expenses-vartable Administrative pentested Director 390.000 25.000 510 000 96000 Manufacturing overhead-variable Manufacturing overheaded 130 000 (62) Compute the break-even point in (1) sales units and 2) sales dollars. (Round answers to decimal places. c. 1.225) (1) Break-even point units 123 Break-even point