Sheridan 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 $1,980,000 Selling expenses-variable $79,000 Direct materials 500,000 Selling expenses-fixed 56,000 Direct labor 380,000 Administrative expenses-variable 27,000 Manufacturing overhead-variable 400,000 Administrative expenses-fixed 179,500 Manufacturing overhead-fixed 210,000 (a) (11) (b2) Compute the break-even point in (1) sales units and (2) sales dollars. (Round answers to a decimal places, eg. 1.225) (1) Break-even point (2) Break-even point units