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How do you find Break-even sales in units and break even sales in $$ for 2020 actual

Step #1 Inputs: 2020 Actual Scenario #1 Scenario #2 Sales in units Sales price per unit Direct labor cost per unit Direct materials cost per unit Variable overhead cost per unit Variable selling & admin per unit Fixed manufacturing costs Fixed selling & admin costs 103,500.00 80.00 15.00 18.00 5.00 7.00 1,300,000.00 950,000.00 110,745.00 78.40 13.35 18.90 5.00 7.14 1,404,000.00 959,500.00 89,010.00 90.40 15.45 20.34 5.05 6.79 1,313,000.00 931,000.00 Step #2 Income Projections: 2021 Projections 2021 Projections 2020 Actual Scenario 1 Scenario 2 8,280,000 $ 8,682,408 $ 8,046,504 $ Sales revenue Less variable expenses: Direct labor Direct materials Variable overhead Variable selling & admin Total variable expenses Contribution margin Less fixed mfg overhead Less fixed selling & admin Operating income 1,552,500 1,863,000 517,500 724,500 4,657,500 3,622,500 1,300,000 950,000 1,372,500 $ 1,478,446 2,093,081 553,725 790,719 4,915,971 3,766,437 1,404,000 959,500 1,402,937 $ 1,375,205 1,810,463 449,501 604,378 4,239,546 3,806,958 1,313,000 931,000 1,562,958 $ Step #3 CVP Analysis: Contribution margin per unit Contribution margin ratio $ $ $ 35.00 43.75% 34.01 43.38% 42.77 47.31% Break-even sales in units Break-even sales in $$