Eyes Co is thinking of making a specialty eyewear for kids. The initial research has determined that the eyewear could sell for $175. Fixed manufacturing overhead is $136,750 per month. Fixed selling costs are $25,200 per month. Variable costs to manufacture are estimated as direct materials are $17.50, direct labor is $5.16, manufacturing overhead is 1.21. Variable selling cost is estimated at 3.5% of sales. What is the break-even point in units and in dollars?