Viejol Corporation has collected the following information after its first year of sales. Sales were $1,600,000on100,000units, selling expenses $220,000(40% variable and 60% fixed), direct materials $508,000, direct labor $281,200, administrative expenses $284,000(20% variable and 80% fixed), and manufacturing overhead $380,000(70% variable and 30% fixed). Top management has asked you to make a CVP analysis so that it can make plans for the coming year. It has projected that unit sales will increase by 10% next year.

The contribution margin for the current year is $400,000

The contribution margin for the projected year is $440,000

The Fixed Costs are $473,200

How do you find the break-even point in units and sales dollars for the current year? Round to 2 decimal places. Please show work.