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Sarah and Matthew Company Income Statement For the Year Ended December 31, 2020  Sales (297

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Sarah and Matthew Company Income Statement For the Year Ended December 31, 2020 
Sales (297.600 units) Cost of goods sold Gross profit Operating expenses Selling $372,000 Administrative 189,100 
Net loss 
$1,488.000 992.000 
496.000 
561:1100: 
A cost behavior analysis indicates that 75% of .lie cos: of goods sold are variable and 40% of the selling expenses are variable. Administrative exp6nses 6i-e.$11,1.7CC' fixed. 0 OA 
' 27'1 Advisory " C.1 at 4, ENG 
calculate Break-even Point in Units and Dollars: