Calculate the breakeven point in units and then in sales This Price Direct Material Fixed Cost Direct Labor $49.28 per unit $13.02 per unit $123,094 $19.66 per unit Units 10 points Sale 10 points Contribution margin per unit 10 points List three ways to lower the break-even point 5 points 1 2 3 If you wanted the breakeven point to be 6,500 units with the sale price and variable cost remaining the same, what would fixed cost have to be? 5 points If the break-even point is 10,000 units, and the Selling Price per unit is $50 and the direct material is $19 per unit, and fixed cost is $180,000, then what is the cost of TOTAL Direct Labor? 10 points