Sandhill Company estimates that variable costs will be $62\%$ of sales, and fixed costs will total $$516,800.$ The unit selling price of the product is $$5.$

$($a$)$

Compute the break$-$even point in $(1)$ sales units and $(2)$ sales dollars. $($Round per unit calculation to $2$ decimal places, eg$.15\mathrm{.}25$ and final answer to $0$ decimal places, e$.$g$.5,275.)$

$(1)$ Break$-$even point $$ units

$(2)$ Break$-$even point