Busy-Bee Baking Company produces a variety of breads. The average price of a loaf of bread is $1. Costs are as follows:

Cost Driver	Unit Variable Cost	Level of Cost Driver
Units sold	$0.65
Setups	$290	160
Maintenance hours	$17	2,400

Other data:
Total fixed costs (traditional)	$145,530
Total fixed costs (ABC)	58,330

Required:

1. Compute the break-even point in units using conventional analysis.

2. Compute the break-even point in units using activity-based analysis.

3. Suppose that Busy-Bee could reduce the setup cost by $91 per setup and could reduce the number of maintenance hours needed to 1,050. 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).