Jorge Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 50 cents per 16-ounce bottle to retailers, who charge customers 75 cents per bottle. For the year 2017, management estimates the following revenues and costs. Sales $1,840,000 Selling expenses-variable $70,000 Direct materials 440,000 Selling expenses-fixed 55,000 Direct labor 26,000 300,000 360,000 Administrative expenses-variable Administrative expenses--fixed Manufacturing overhead-variable 46,000 Manufacturing overhead-fixed 511,500 Compute the break-even point in (1) units and (2) dollars. (Round answers to O decimal places, e.g. 1,225.) (1) Compute the break-even point units (2) Compute the break-even point $