Sunland Corporation has collected the following information after its first year of sales. Sales were $1,410,000 on 94,000 units; selling expenses $235,000 (40% variable and 60% fixed); direct materials $480,340; direct labor $272,600; administrative expenses $253,800 (20% variable and 80% fixed); and manufacturing overhead $329,000 (70% variable and 30% fixed). Top management has asked you to do a CVP analysis so that it can make plans for the coming year. It has projected that unit sales will increase by 10% next year.

Compute the break-even point in sales units and sales dollars for the first year. (Round contribution margin ratio to 1 decimal place e.g. 0.5 and final answers to 0 decimal places, e.g. 2,510.)

Break-even point		enter a number of units	units
Break-even point		$enter a dollar amount