Break even Analysis QUESTION 4: A company intends to increase capacity by overcoming a bottleneck operation by adding new equipment. Two vendors have presented proposals. The fixed costs for proposal A are $50 000, and for proposal B, $70 000. The variable cost for A is $12.00, and for B, $10.00. The revenue generated by each unit is $20.00. a. What is the break-even point in units for proposal A? b. What is the break-even point in units for proposal B