2. Mia Enterprises sells a product for $90 per unit. The variable cost is $40 per unit, while fixed costs are $75,000. Determine the (a) break-even point in sales units, and (b) break-even point in sales units if the selling price increased to $100 per unit, and (c) break-even point in sales DOLLARS if a profit of $ 500,000 is desired ($100 sales price)