The condensed income statement for the Maria and Richard partnership for $2027$ is as follows.

Maria and Richard Company

Income Statement

For the Year Ended December $31,2027$

Operating expenses

A cost behavior analysis indicates that $75\%$ of the cost of goods sold are variable and $42\%$ of the selling expenses are variable. Administrative expenses are $$91,900$ fixed.

$($a$)$

Compute the break$-$even point in sales dollars and in sales units for $2027.($Round intermediate calculations to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and final answers to $0$ decimal places, e$.$g$.2,520.)$

Break$-$even point in sales dollars $

Break$-$even point in units

units

$($b$)$

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