Oriole Company estimates that variable costs will be $60\%$ of sales, and fixed costs will total $$520,000.$ The unit selling price of the

product is $$4.$

$($a$)$

Compute the break$-$even point in $(1)$ sales units and $(2)$ sales dollars. $($Round per unit calculation to $2$ decimal places, e$.$g$.15\mathrm{.}25$ and

final answer to $0$ decimal places, e$.$g$.5,275.)$

$(1)$ Break$-$even point

units

$(2).$ Break$-$even point $