Diamond Company manufactures two products. Information about the two products is as follows: Product Alpha Product Beta $100 $70 Selling price per unit Variable manufacturing costs per unit Variable selling costs per unit 26 32 18 The company expects annual fixed manufacturing costs to be $120.200 and fixed selling costs to be $71,800. The company's normal annual total sales are 14,000 units, of those 8,400 have been Product Alpha and the remainder are Product Beta. Required (round to 2 decimal places): 1. Determine the break-even point in units for the company's Products (l.e. show number of units for each product: Alpha and Beta). 2. Determine the level of sales (in dollars) necessary to generate an operating income of $42.160