Trucut's manufacturing data is as follows:

-Estimated annual sales 3,500 units @$20

-Estimated costs: Direct materials $6.00/unit

-Direct labor $1.00/unit

-Factory overhead (all fixed) $12,000 per year

-Selling expenses 30% of sales

-Administrative expenses (all fixed) $16,000 per year

Required: Determine (a) the break-even point in units and in dollars (assuming full-cost accounting) and (b)the selling price if profit per unit is $2.04, at the original estimated figures.