Ensco Lighting Company has fixed costs of $353,400, sells its units for $82, and has variable costs of $44.00 per unit. a. Compute the break-even point. Break-even point units b. Ms. Watts comes up with a new plan to cut fixed costs to $280,000. However, more labour will now be required, which will increase variable costs per unit to $47. The sales price will remain at $82. What is the new break-even point? (Do not round intermediate calculations. Round the final 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 O Profitability will be more