Reid Company is considering the production of a new product. The expected variable cost is $$32$ per unit. Annual fixed costs are expected to be $$912,000.$ The anticipated sales price is $$80$ each.

Determine the break$-$even point in units and dollars using each of the following:

Use the equation method.

Use the contribution margin per unit approach.

Use the contribution margin ratio approach.

Note: Do not round intermediate calculations. Round "Contribution margin ratio" to $1$ decimal place. $($i$.$e$.,0\mathrm{.}234$ should be entered as $23\mathrm{.}4)$