Duncan Company makes cedar shingles. Information on Duncan's cost structure is as follows: 280.000 Bundles of shingles produced & sold $7.40 Selling price per shingle $2.10 Direct materials $1.30 Direct labor Variable overhead.. $0.65 Variable selling cost. $0.85 Fixed manufacturing cost................ $436,000 Fixed selling & administrative cost... $164,000 What is the break-even point in units? 25,038 25,380 240.000 O 81,081