The condensed budgeted income statement for the Debra and Gary partnership for 2022 is as follows: DEBRA AND GARY LLP Income Statement Year Ending December 31, 2022 Sales (307.200 units) $1,536,000 Cost of goods sold 1,024,000 Gross profit 512.000 Operating expenses Selling $358.400 Administrative 192.000 550,400 Operating loss $138.400) 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.) (a) Calculate the break-even point in total sales dollars and in units for 2022. (Round contribution margin per unit to 2 decimal places, s. 1.25, contribution margin ratlo to 1 decimal place, c.8. 15.2% and final answers to decimal places, eg. 5.275.) Break-even point in sales $ Break-even point in units