Super Sales Company is the exclusive distributor for a revolutionary bookbag. The product sells for $49 per unit and has a CM ratio of 30%. The company's fixed expenses are $147,000 per year. The company plans to sell 11,000 bookbags this year.
Use the equation method:
a. What is the break-even point in units and in sales dollars? (Do not round intermediate calculations. Round your answers to the nearest whole number. Omit the "$" sign in your response.)