Problem $5-4$A $($Algo$)$ Break$-$even analysis, different cost structures, and income calculations LO C$2,$ A$1,$ P$2$

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Henna Company produces and sells two products, Carvings and Mementos. It manufactures these products in separate factories and markets them through different channels. They have no shared costs. This year, the company sold $57,000$ units of each product. Income statements for each product follow.

Carvings Mementos

Sales $ $951,900$ $ $951,900$

Variable costs $571,14095,190$

Contribution margin $380,760856,710$

Fixed costs $233,760709,710$

Income $ $147,000$ $ $147,000$

Problem $5-4$A $($Algo$)$ Part $1$

Required:

$1.$ Compute the break$-$even point in dollar sales for each product.

Note: Enter CM ratio as percentage rounded to $2$ decimal places.