Sandhill Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 60 cents per 16-ounce bottle to retailers. For the year 2022, management estimates the following revenues and costs. Sales $1,800,000 Selling expenses-variable $87,000 Direct materials 420,000 Selling expenses-fixed 61,000 Direct labor 400,000 Administrative expenses-variable 23,000 Manufacturing overhead-variable 420,000 Administrative expenses-fixed 99,000 Manufacturing overhead-fixed 110,000 Sales Variable Expenses Cost of Goods Sold $ 1.240.000 Selling Expenses 23,000 Administrative Expenses v 87,000 Total Variable Expenses Contribution Margin Fixed Expenses Cost of Goods Sold 110,000 Selling Expenses 99,000 Administrative Expenses v 61,000 Total Fixed Expenses Net Income/(Loss) eTextbook and Media SANDHILL COMPANY CVP Income Statement (Estimated) For the Year Ending December 31, 2022 $ Total Per Unit 1,800,000 1,350,000 450,000 $ 270,000 i 180,000 SANDHILL COMPANY CVP Income Statement (Estimated) For the Year Ending December 31, 2022 1,240,000 i 23,000 87,000 110,000 99,000 61,000 eTextbook and Media Total Per Unit Percent of Sales 1,800,000 100 % 1,350,000 70 % 450,000 $ 30 % 270,000 180,000 Your answer is partially correct. Compute the break-even point in (1) sales units and (2) sales dollars. (Round answers to O decimal places, eg. 1,225.) (1) Break-even point 1,800,000 units (2) Break-even point 10,800,000 eTextbook and Media