Henna Company produces and sells two products, Carvings and Mementos. It manufactures these products in separate factories and markets them through different channels. They have no shared costs. This year, the company sold 47,000 units of each product. Income statements for each product follow.

	Carvings	Mementos
Sales	$ 813,100	$ 813,100
Variable costs	487,860	81,310
Contribution margin	325,240	731,790
Fixed costs	194,240	600,790
Income	$ 131,000	$ 131,000

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