3. Ensco Lighting Company has fixed costs of $100,000, sells its units for $28, and has variable costs of $15.50 per unit. Ca. Compute the break-even point. 12.50 b. Ms. Watts comes up with a new plan to cut fixed costs to $75,000. However, more labour will now be required, which will increase variable costs per unit to $17. The sales price will remain at $28. What is the new break-even point? 1. Alume