National Co. manufactures and sells three products: red, white, and blue. Their unit sales prices are red, $62; white, $92; and blue, $117. The per unit variable costs to manufacture and sell these products are red, $47; white, $67; and blue, $87. Their sales mix is reflected in a ratio of 2:2:1 (red:white:blue). Annual fixed costs shared by all three products are $157,000. One type of raw material has been used to manufacture all three products. The company has developed a new material of equal quality for less cost. The new material would reduce variable costs per unit as follows: red, by $8; white, by $18; and blue, by $8. However, the new material requires new equipment, which will increase annual fixed costs by $27,000. Required: 1. Assume if the company continues to use the old material, determine its break-even point in both sales units and sales dollars of each individual product. (Round up your composite units to whole number. Omit the "$" sign in your response.)