=+All fixed costs per unit are calculated based on a normal capacity usage consisting of 240 working days. When the number of working days exceeds 240, overtime charges raise the variable manufacturing costs of additional units by $3.00 per unit in Victoria and $8.00 per unit in New South Wales.

Local Engineers Ltd is expected to produce and sell 192000 power generators during the coming year. Wanting to take advantage of the higher profit per unit in New South Wales, the company’s production manager has decided to manufacture 96000 units at each plant, resulting in a plan in which New South Wales operates at capacity (320 units per day × 300 days) and Victoria operates at its normal volume (400 units per day × 240 days).

Required 1 Calculate the break-even point in units for the Victorian plant and for the New South Wales plant.