CVP with Activity-Based Costing 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 Cost $0.65 $300 $15 Level of Cost Cost Driver Driver Units sold Setups Maintenance hours Other data: Total fixed costs (traditional)$140,000 Total fixed costs (ABC) Required: 1. Compute the break-even point in units using conventional analysis. 150 2,500 57,500 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 $100 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