The condensed income statement for the Peri and Paul partnership for 2027 is as follows. A cost behavior analysis indicates that 75% of the cost of goods sold are variable and 40% of the selling expenses are variable. Administrative expenses are $92,500 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. 15.25 and final answers to 0 decimal places, e.g. 2,520.)