Insert Editing might be missing or displayed improperly. + 1 2 3 + 1 Exercises Dirac Manufacturers Co. plans to introduce a new type of shirt based on the following information: the selling price is $57.00, the variable cost per unit is $18.00, the fixed costs are $7800.00 and capacity per period is 500 units. a)Calculate the break-even point in units. b)Calculate the break-even point to nearest dollar. c)Calculate the break-even point as a percentage of capacity