A company has estimated fixed costs of $150,000 and estimated variable costs of $25 per unit.

A company has estimated fixed costs of $150,000 and estimated variable costs of $25 per unit.  It is projected that 4,000 units will be sold at a selling price of $50 per unit.  Determine the break-even point:

a. In dollars of sales ____________________________

b. In units _________________________-