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Homework 2: Ch 4-5 Seved Help Save & Exit Submit Check my work Eaton Tool Company has fixed costs of $315,000, sells its units for $76, and has variable costs of $41 per unit. a. Compute the break-even point. points Break-even point units eBook Hint Print References b. Ms. Eaton comes up with a new plan to cut fixed costs to $250,000. However, more labor will now be required, which will increase variable costs per unit to $44. The sales price will remain at $76. What is the new break-even point? (Round your answer to the nearest whole number.) New break-even point units