NOVA Knights just completed the $2023$ fiscal period $($January $1-$ December $31)$ and through management analysis and review of the income statement the following information was determined:

Sales Revenue of $$1,578,500$ based on sales of $225,500$ units.

Cost of Goods Sold totaled $$1,014,750.$

$70\%$ of COGS $($Cost of Goods Sold$)$ are variable.

Selling Expenses totaled $$410,000.$

$45\%$ of selling expenses are variable

Administrative Expenses totaled $$189,300$

$40\%$ of administrative expenses are variable

Using the information above prepare an accrual basis income statement, determine net income $($loss$)$ and compute the break$-$even point in total sales dollars and in units for $2023.$

Round all costs per unit to $2$ decimals

FINAL break$-$even answers to the unit and dollar $($no decimals$).$

DO NOT Round the contribution margin ratio.

Maintain the same percentages of variable vs$.$ fixed costs