1 Rays Toy Company has fixed costs of $455,000, sells its units for $76, and has variable costs of $46 per unit. Compute the break-even point. 2 b. Mr. Ray comes up with a new plan to cut fixed costs to $300,000. However, more labor will now be required, which will increase variable costs per unit to $49. The sales price will remain at $76. What is the new break-even point