Sales $ $17,600$ $ $16\mathrm{.}00$

Variable expenses $9,680$

Contribution margin $7,920$

Fixed expenses $3,600$

Net operating income $ $4,320$

What is Bear's current break$-$even point in unit and dollars?

Note: Round your intermediate calculations to $2$ decimal places.

Multiple Choice

$1,100$ units and $$17,600$

$1,100$ units and $$8,000$

$8,000$ units and $$500$

$500$ units and $$8,000$