[The following information applies to the questions displayed below.] Henna Company produces and sells two products, Carvings and Mementos. It manufactures these products in separate factories and markets them through different channels. They have no shared costs. This year, the company sold 46,000 units of each product. Income statements for each product follow.

	Carvings	Mementos
Sales	$ 800,400	$ 800,400
Variable costs	640,320	160,080
Contribution margin	160,080	640,320
Fixed costs	32,080	512,320
Income	$ 128,000	$ 128,000

rev: 09_29_2021_QC_CDR-376

Required: 1. Compute the break-even point in dollar sales for each product. (Enter CM ratio as percentage rounded to 2 decimal places.)