The condensed budgeted income statement for the Laura and Kevin partnership for 2022 is as follows: A cost behaviour analysis indicates that 75% of the cost of goods sold is vaciable. 4275 of the sellize experises arevariable, and fon ci the administrative expenses arevariable: (Use the CVP income statement format in calculating operating inkome) Kevin 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 Laura's: (1) increase variable selling expenses to $0.59 per unit, (2) lower the selling price per unit by $0.20, and (3) increase fixed selling expenses by $48,800. Kevin quoted an old marketing research report that said that sales volume would increase by 60% if these changes were made. Calculate Kevin's break-even point in dollars and units. (Round contribution margin per unit and contribution margin ratio to 2 decimal places, eg. 15.25 or 15.25% and final answers to 0 decimal places, e. 3.5,275. Break-even point insales $ Break-even point in units