Neptune Company produces toys and other items for use in beach and resort areas. A small, inflatable toy has come onto the market that the company is anxious to produce and sell. The new toy will sell for $2.80 per unit. Enough capacity exists in the company's plant to produce 30,300 units of the toy each month. Variable expenses to manufacture and sell one unit would be $1.78, and fixed expenses associated with the toy would total $45,859 per month. The company's Marketing Department predicts that demand for the new to will exceed the 30,300 units that the company is able the produce. Additional manufacturing space can be rented from another company at a fixed expense of $2,293 per month. Variable expenses in the rented facility would total $1.96 per unit, due to somewhat less efficient operations than in the main Required: 1. What is the monthly break-even point for the new toy in unit sales and dollar sales. 2. How many units must be sold each month to attain a target profit of $10,332 per month? each month to attain a target profit that equals a 25% return on the monthly investment in fixed expenses? (For all requirements, Round "per unit" to 2 decimal places, intermediate and final answers to the nearest whole number.)