Computing a break-even point. Compute the Harris Company’s break-even point in units.The Harris Company has the following standard costs per unit for its one product:

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Materials Labor Manufacturing Overhead Variable Fixed $4 8 $10 Total $26 The fixed cost of $8 per unit is based on producing 10,000 units and fixed overhead of $80,000. The sales price is $40 per unit. Selling and administrative expenses are as follows: variable, $2 per unit; fixed, $50,000 per year. During 19X1, 10,000 units were produced and sold.