4: Assume that 400,000 units were sold. Total capacity is 500,000 units. The sales volume in dollars was $1,000,000. Total variable costs were $100,000. Total fixed costs were $50,000. Based on this data, compute the break-even point in both dollars and units. Assignment 5: Refer to Assignment 4. Assume that the company is only operating at 60% of capacity. Should you accept an offer from a customer to buy 10,000 units at $2 per unit