Sunland Manufacturing Ltd. has provided you with the following CVP income statement: Sales (5,400 units) $1,080,000 $200 per unit Variable costs 648,000 120 perunit Contribution margin 432,000 $80 perunit Fixed costs 376,000 Operating income $56,000 Management is considering the following course of action to increase operating income: reduce the selling price by 20%, with no changes to unit variable costs or fixed costs. Management feels that this change will increase unit sales by 30%. Calculate the break-even point in units and sales dollars with no change in sales. (Round contribution margin ratio to 5 decimal places, e.g. 15.22456%. Round units to 0 decimal places, e.g. 5,275 and dollar amount to 2 decimal places, e.g. 15.25.)