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 40,000 units of each product. Sales and costs for each product follow.

	Product T					Product O
Sales		$	720,000				$	720,000
Variable costs			576,000					144,000
Contribution margin			144,000					576,000
Fixed costs			34,000					466,000
Income before taxes			110,000					110,000
Income taxes (32% rate)			35,200					35,200
Net income		$	74,800				$	74,800

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