Eaton Tool Company has fixed costs of $290,400, sells its units for $72, and has variable costs of $39 per unit. a. Compute the break-even point. Break-even point units b. Ms. Eaton comes up with a new plan to cut fixed costs to $230,000. However, more labor will now be required, which will increase variable costs per unit to $42. The sales price will remain at $72. What is the new break-even point? (Round your answer to the nearest whole number.) New break-even point units c. Under the new plan, what is likely to happen to profitability at very high volume levels (compared to the old plan)? O Profitability will be less Profitability will be more