Henna Co. produces and sells two products, T and O. It manufactures these products in separate factories and markets them through different channels. They have no shared costs. This year, the company sold 50,000 units of each product. Sales and costs for each product follow.

	Product T				Product O
Sales		$	2,000,000			$	2,000,000
Variable costs			1,600,000				250,000
Contribution margin			400,000				1,750,000
Fixed costs			125,000				1,475,000
Income before taxes			275,000				275,000
Income taxes (32% rate)			88,000				88,000
Net income		$	187,000			$	187,000

Required information

Required:
1.	Compute the break-even point in dollar sales for each product. (Enter CM ratio as percentage rounded to 2 decimal places.)