A manufacturing company is considering producing a new product. The variable cost of the new product is $60 per unit, and the total fixed costs are $75,000 for a month. The company could produce 1,500 units per month, and sell the product for $125 each. What is the break- even point as a percent of capacity? O 72.4% 63% O 81.2% O 76.9% 75%