Exercise 8-21 Variable Costing and Cost- Volume-Profit Analysis. (LO 8-5) Dolphin Company manufactures two-person sailboats with a variable cost of $2,900. The sailboats sell for $3,650 each. Budgeted fixed manufacturing overhead for the most recent year was $12,900,000. Planned and actual production for the year were the same Required: 2. Calculate Dolphin Company's break-even point in units. (Round your answer to the nearest whole number.) Break-even point units