Neverlate is world famous for its precision pocket watches. The company has estimated that variable manufacturing costs and variable selling costs per watch will be $72 and $43, respectively, for 20xx. Also during 20xx, the company is expecting fixed manufacturing costs to total $291,600 and fixed general and administrative expenses to amount to $253,175. The anticipated selling price of each watch is $500.

a. Compute the breakeven point in sales units. units

b. Compute the breakeven point in sales dollars. $