Diego Company manufactures one product that is sold for $73 per unit in two geographic regionsthe East and West regions. The following information pertains to the companys first year of operations in which it produced 44,000 units and sold 39,000 units. Variable costs per unit: Manufacturing: Direct materials $ 23 Direct labor $ 16 Variable manufacturing overhead $ 2 Variable selling and administrative $ 4 Fixed costs per year: Fixed manufacturing overhead $ 748,000 Fixed selling and administrative expenses $ 400,000 Required: (a) What is the companys break-even point in unit sales? Break even point units Required: (a) What is the companys break-even point in unit sales? Break even point units