Work Wear sells a single product$-$work gloves for use by construction workers and home garden enthusiasts. The owner, Pat Abenaki, is thinking of growing sales during the summer season by hiring a student full$-$time from a local community college, on a commission basis, to sell gloves bearing the name and logo of a popular local junior hockey team for June, July, and August.

The gloves would have to be ordered from the manufacturer four weeks in advance, and they could not be returned because of the unique printing required. A minimum initial order of $200$ pairs of gloves would be required at a cost of $$12$ per pair. Additional orders would have to be made in increments of $100$ pairs of gloves.

The gloves would be sold for $$30$ per pair and the student would be paid a commission of $$3\mathrm{.}00$ for each pair of gloves sold plus a monthly salary of $$3,000.$

Assume that the venture is undertaken and an order is placed for $200$ pairs of gloves. What would be Abenaki$$s break$-$even point in unit sales and in dollar sales for the first month of operations given that the initial order cannot be returned?

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