Cullumber Corporation sells a single product for $40. Its management estimates the following revenues and costs for the year 2022: Net sales $420,000 Selling expenses-variable $16,800 Direct materials 75,600 Selling expenses-fixed 16,800 Direct labour 50,400 Administrative expenses-variable 8,400 Manufacturing overhead-variable 16,800 Administrative expenses-fixed 8,400 Manufacturing overhead-fixed 25,200 (a) Assuming fixed costs and net sales are spread evenly throughout the year, determine Cullumber's monthly break-even point in units and dollars. (Round answers to O decimal places, e.g. 5,275.) Monthly break-even in units Monthly break-even in dollars $ EA units