What is the compute the break even point units and compute the break even point

Carle Vista Compam bottles and distributes B-Lite, a diet soft drink The beverage issoldfor 60 centsper 16-ounce bottle to retailers, who charge customers 75 cents per bottle. For the year 2020, managementestimates the follcwingrevenues endcosts_ Sales Direct materials Direct labor Menu facturing overhead variable Menu facturing overhead fxed $1,980000 430,000 400 COO 420,000 280000 Sel ing expensesvariable Sel ing expensesfixed Administrative expenses variable Admin istrative expe nses fixed $110000 82,000 26,000 133,200