50. Google LLC is analyzing the cost-volume-profit relationships for its cloud computing services. The selling price per unit, variable cost per unit, and fixed costs are as follows:

Service	Selling Price per Unit ($)	Variable Cost per Unit ($)	Fixed Costs ($)
Service X	$80	$40	$300,000
Service Y	$100	$60	$400,000

Calculate the breakeven point in units and dollars for each service.