Diamond Company manufactures two products. Information about the two products is as follows:

	Product Alpha	Product Beta
Selling price per unit	$70	$100
Variable manufacturing costs per unit	26	32
Variable selling costs per unit	4	8

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):

	Determine the break-even point in units for the companys Products (i.e. show number of units for each product: Alpha and Beta).
	Determine the level of sales (in dollars) necessary to generate an operating income of $42,160.