The following information relates to Marx Products for calendar year $2020,$ the company's first year of operation:

$\backslash$table$[[$Units produced,$19,300,],[$Units sold,$17,300,],[$Selling price per unit,$$,30],[$Direct material per unit,$$,7],[$Direct labor per unit,$$,4],[$Variable manufacturing overhead per unit,$$,2],[$Variable selling cost per unit,$$,2],[$Annual fixed manufacturing overhead,$$,154,400],[$Annual fixed selling and administrative expense,$$,81,400]]$ Using the variable costing income statement, calculate the company's break$-$even point in sales dollars and in units.