Sandhill Company bottles and distributes B-Lite, a diet soft drink. The beverage is sold for 60 cents per 16-ounce bottle to retailers. who charge customers 75 cents per bottle. For the year 2020, management estimates the following revenues and costs. $1,800,000 Selling expenses-variable Sales $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 (a) Compute the break-even point in (1) units and (2) dollars. (Round answers to O decimal places, e.g. 1,225.) (1) Compute the break-even point (2) Compute the break-even point $ units