The fixed costs associated with the fundraiser include: one-time charges of art ($45), screen and set-up ($60), and advertising ($50 for a newspaper ad). In addition, the unit cost of the sweatshirt will be $16.50 per sweatshirt, with an additional charge of $.50 per shirt for shipping and individual plastic wrap. You plan to sell the sweatshirts for a retail price of $22. Calculate break-even in units and calculate break-even in dollars.