If the calculation is fully shown thumps up will be given

ABC Corp. has estimated the following income statement for its next fiscal year.

Sales	$20,000,000
Variable Costs	6,000,000
Revenue before fixed costs	14,000,000
Fixed costs	9,000,000
EBIT	5,000,000
Interest expense	900,000
Earnings before taxes	4,100,000
Taxes (35%)	1,435,000
Net income	$2,665,000

a. What is the break-even point in sales dollars for the firm? b. If the average unit cost is $20, what is the break-even point in units? (*You must show your calculation process as well.)