5-3 Break-even analysis [LO5-2] Therapeutic Systems sells its products for $17 per unit. It has the following costs: Rent Factory labor $165,000 Executives under contract Raw material $ 6.00 per unit $253,300 $ 1.60 per unit Separate the expenses between fixed and variable costs per unit. Using this information and the sales price per unit of $17, compute the break-even point. (Do not round intermediate calculations.) Break even point units