Damien Company manufactures and sells a single product. The company's income statement at sales level of $28,000$ units for last quarter follows:SalesLess: Variable expensesContribution marginLess: Fixed expensesNet operating incomeTotal$$840,000588,000252,000219,600$$ $50,400$Required:$1.$ What is the monthly break$-$even point in units sold and in sales dollars? $($Round your intermediate calculations and final answers to the nearest whole number.$)$