CVP-break-even Roswell company reported the following information for the current year: Sales (50,000 units) $1,000,000 Direct materials and direct labor $400,000 Other variable costs $50,000 Fixed costs $360,000 What is Roswell's break-even point in units? 30,000 32,728 40,000 43,903 Question 8 CVP-break-even