Viejol Corporation has collected the following information after its first year of sales. Sales were $1,440,000on120,000units, selling expenses $210,000(40% variable and 60% fixed), direct materials $504,000, direct labor $169,400, administrative expenses $276,000(20% variable and 80% fixed), and manufacturing overhead $382,000(70% variable and 30% fixed). Top management has asked you for 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.

Break-even point in units _________ units

Break-even point in dollars $ _________