Juanita operates a business that makes miniature sewing machines from a warehouse in an industrial estate. Each machine costs them $99 to make and has additional fixed costs of $360 (per machine). On average, Juanita sells 30 machines per week for a price of $120 each. Juanita then decides to have a sale and reduces the price of each machine to an even numbered price $100 inclusive. During the sale, Juanita sells on average 54 machines per week.

Determine Juanita's break-even point(s). If there is more than one break-even point, what do the values obtained represent?