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 45,000 units of each product. Sales and costs for each product follow.

	Product T					Product O
Sales		$	787,500				$	787,500
Variable costs			551,250					78,750
Contribution margin			236,250					708,750
Fixed costs			111,250					583,750
Income before taxes			125,000					125,000
Income taxes (40% rate)			50,000					50,000
Net income		$	75,000				$	75,000

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