i Saved Help Save & Exit Submit 5 Check my work Eaton Tool Company has fixed costs of $393,600, sells its units for $88, and has variable costs of $47 per unit. a. Compute the break-even point. Break-even point units b. Ms. Eaton comes up with a new plan to cut fixed costs to $310,000. However, more labor will now be required, which will increase variable costs per unit to $50. The sales price will remain at $88. What is the new break-even point? (Round your answer to the nearest whole number.) = New break-even point units