Ensco Lighting Company has fixed costs of $393,600, sells its units for $88, and has variable costs of $47.00 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 $310,000. However, more labour will now be required, which will increase variable costs per unit to $50. The sales price will remain at $88. 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