Winner Company is considering the production and sale of a new product with the following sales and cost data: unit sales price, $380; unit variable costs, $190; total fixed costs, $499,400; and projected sales, $ 1,050,000. Round your answers to the nearest whole unit or dollar.

(a) Calculate break-even in units.

(b) Calculate break-even in dollars .

(c) Calculate number of units that would need to be sold to generate an income of $500,000.

Be sure to label each calculation and show all calculations.