Rovinsky Corporation, a company that produces and sells a single product, has provided its contribution format income statement for November. Sales (5,700 units) Variable Expenses Contribution Margin Fixed Expenses Net Operating Income $319,200 188,100 131,100 106,500 24,600 Calculate the breakeven point in: (a) sales units, (round to the nearest whole unit) (b) and sales dollars. Two answers are required