Silver River Company sells Products S and T and has made the following estimates for the coming year: Fixed costs are estimated at $202, 400. Determine (a) the estimated sales in units of the overall product necessary to reach the break-even point for the coming year, (b) the estimated number of units of each product necessary to be sold to reach the break-even point for the coming year, and (c) the estimated sales in units of the overall product necessary to realize an operating income of $119, 600 for the coming year