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.) Michael was a marketing major in university. He believes that the sales volume can be increased only by intensive advertising and promotional campaigns. He therefore proposed the following plan as an alternative to Barbara's: (1) increase variable selling expenses to $0.60 per unit, (2) lower the selling price per unit by $0.30, and (3) increase fixed selling expenses by $34,400. Michael quoted an old marketing research report that said that sales volume would increase by 60% if these changes were made. Calculate Michael's break-even point in dollars and units. (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 $ I Break-even point in units