Due to the sluggish economy, the Wheels Company has experienced some difficulty in selling its bicycles. The following data relate to the current year:

Sales 9,000 units x $100@ $900,000 less: variable costs 9,000 units x $60@ $540,000 contribution margin $360,000 less: fixed costs $400,000 net loss $40,000

Question: Compute Wheels' breakeven point in both units and dollars.