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Praveen Co$.$ manufact$$res and markets a number of rope products. Management is considering the future of Product $xT,$ a special rope for hang gliding, that has not been as profitable as planned. Since Product XT is manufactured and marketed independently of the other products; its total costs can be precisely measured. Next year's plans call for a $$300$ selling price per $100$ yards of $xT$ rope. Its fixed costs for the year are expected to be $$210,000,$ up to a maximum capacity of $550,000$ yards of rope. Forecasted variable costs are $$240$ per $100$ yards of XT rope.

Estimate Product XT$\text{'}$s break$-$even point in terms of sales units and sales dollars. $(1$ unit $=100$ yards$)($Do not round intermediate calculations.$)$

$\backslash$table$[[$Contribution Margin,per $100$ yds$.,,,],[,,,,],[,,,,],[,,,,],[,,,,]]$

Contribution Margin ratio

$\backslash$table$[[$Choose Numerator:,$1,$Choose Denominator:,$=,$Contribution Margin Ratio$],[,1,,=,$Contribution margin ratio$],[,,,,0]]$

$1($a$)$ Estimate Product XT$\text{'}$s break$-$even point in terms of sales units. $(1$ unit $=100$ yards$)$

$\backslash$table$[[,$Choose Numerator:,$1,$Choose Denominator:,$=,$Break$-$Even Units$],[,,1,,=,$Break$-$even units$],[,,,,0,]]$

$1($b$)$ Estimate Product XT$\text{'}$s break$-$even point in terms of sales dollars.

$\backslash$table$[[,$Choose Numerator:,$1,$Choose Denominator:,$=,$Break$-$Even Dollars$],[,,1,,=,$Break$-$even dollars$],[,,,,,]]$