Above is a cost-volume-profit graph a. The break-even point is at units, and at dollars of sales. (2 Marks) b. Provide a description for each letter. (2 Marks) Best Cakes Company is considering producing a new type of pie. After considering the costs of raw material and the cost of some new equipment, the company estimates xed costs to be $15,000 with a variable cost of $60 per unit