Cullumber Corporation has collected the following information after its first year of sales. Sales were $$1,260,000$ on $84,000$ units; selling expenses $$210,000(40\%$ variable and $60\%$ fixed$)$; direct materials $$429,240$; direct labor $$243,600$; administrative expenses $$226,800(20\%$ variable and $80\%$ fixed$)$; and manufacturing overhead $$294,000(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$.0\mathrm{.}5$ and final answers to $0$ decimal places, e$.$g$.2,510)$