Microsoft Corporation is analyzing the cost-volume-profit relationships for its software products. The selling price per unit, variable cost per unit, and fixed costs are as follows:

Product	Selling Price per Unit ($)	Variable Cost per Unit ($)	Fixed Costs ($)
Product X	$100	$60	$500,000
Product Y	$80	$40	$300,000

Calculate the breakeven point in units and dollars for each product.