MacGregor Industries has fixed costs are $597,600. MacGregor Industries sales mix is 5 units of A, 3 units of B, and 1 unit of C. Per unit sales prices for each product are $30, $40, and $50, respectively. Variable costs per unit are $14, $24, and $34, respectively. What is the break-even point in composite units and in units of A, B, and C? Show calculations.