The condensed budgeted income statement for the Barbara and Michael partnership for 2022 is as follows: BARBARA AND MICHAEL LLP Income Statement Year Ending December 31, 2022 Sales (206,400 units) $1,032,000 Cost of goods sold 688,000 Gross profit 344,000 Operating expenses Selling $240,800 Administrative 129,000 369,800 Operating loss $(25,800) A cost behaviour analysis indicates that 75% of the cost of goods sold is variable, 42% of the selling expenses are variable, and 40% of the administrative expenses are variable. (Use the CVP income statement format in calculating operating income.) Barbara has proposed a plan to get the partnership "out of the red and improve its profitability. She feels that the quality of the product could be substantially improved by spending $0.30 more per unit on better raw materials. The selling price per unit could be increased to only $5.30 because of competitive pressures. Barbara estimates that sales volume will increase by 25%. Calculate the break-even point in total sales dollars and in units under the proposed plan. (Round contribution margin per unit and contribution margin ratio to 2 decimal places, e.g. 15.25 or 15.25% and final answers to 0 decimal places, e.g. 5,275.) Break-even point in sales $ Break-even point in units