Brief Exercise 11-8 Whispering Winds Company has a unit selling price of $730, variable costs per unit of $496, and fixed costs of $161,460. Compute the break-even point in units using (a) the mathematical equation and (b) unit contribution margin. (Round answers to 0 decimal places, e.g. 1,225.) (a) Mathematical Equation (b) Unit contribution margin Break-even point units units