Busy-Bee Baking Company produces a variety of breads. The average price of a loaf of bread is $1. Costs are as follows: Unit Variable Level of Cost Cost Driver Cost Driver Units sold $0.61 Setups $296 141 Maintenance hours $17 2,440 Other data: Total fixed costs (traditional) $157,053 Total fixed costs (ABC) 73,837 Required: 1. Compute the break-even point in units using conventional analysis. units 2. Compute the break-even point in units using activity-based analysis. units 3. Suppose that Busy-Bee could reduce the setup cost by $97 per setup and could reduce the number of maintenance hours needed to 1,000. How many units must be sold to break even in this case? Round your answer up to the next higher whole unit (for example, 50.3 units rounds to 51). units