Dilts Company has a unit selling price of $600, variable costs per unit of $430, and fixed costs of $209,000.

Compute the break-even point in units using (a) the mathematical equation and (b) unit contribution margin. (Round answers to 0 decimal places, e.g. 5,275.)

(a) Break-even point  units

(b) Break-even point  units

discuss the significance of the accounting concept, your solution, and how your arrived at your solution.???