David Blakeney Inc. has developed the budget for its 2024 year of operation. The budget includes the following: Sales of 100,000 units at 5 per unit. Units sold will equal units produced. Variable costs for 100,000 units: ⋅ Direct materials:125,000 ⋅ Direct labor: 100,000 ⋅ Variable overhead:30,000 ⋅ Selling and Administration: 45,000 ⋅ Total fixed cost:120,000. The company pays income tax at a rate of 30% 1. What is Blakeney's break-even point, in units and dollars, for next year?