Diego Company manufactures one product that is sold for $70 per unit in two geographic regionsEast and West. The following information pertains to the companys first year of operations in which it produced 53,000 units and sold 48,000 units. Variable costs per unit: Manufacturing: Direct materials $ 21 Direct labor $ 10 Variable manufacturing overhead $ 2 Variable selling and administrative $ 4 Fixed costs per year: Fixed manufacturing overhead $ 1,060,000 Fixed selling and administrative expense $ 557,000 The company sold 36,000 units in the East region and 12,000 units in the West region. It determined $270,000 of its fixed selling and administrative expense is traceable to the West region, $220,000 is traceable to the East region, and the remaining

If the sales volumes in the East and West regions had been reversed, what would be the companys overall break-even point in unit sales?