Exercise 19-16 (Part Level Submission) Glacial Company estimates that variable costs will be 53.1 % of sales, and fixed costs will total $ 710,000 . The selling price of the product is $ 3.50 .

(b)

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Compute the break-even point in (1) units and (2) dollars. (Round intermediate calculation to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5,275.)

(1)		Break-even sales			units
(2)		Break-even sales		$