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 49,000 units of each product. Income statements for each product follow. Sales Variable costs Contribution margin Fixed costa Carvings $ 837,900 670,320 167,580 30,580 $ 137,000 Mementos $ 837,900 83,790 754,110 617,110 $ 137,000 Income Required: 1. Compute the break-even point in dollar sales for each product. (Enter CM ratio as percentage rounded to 2 decimal places.)