Exercise 8-25 Variable Costing and Cost-Volume-Profit Analysis (L0 8-5) Bianca Bicycle Company manufactures mountain bikes with a variable cost of $240. The bicycles sell for $375 each; Budgeted fixed manufacturing overhead for the most recent year was $2,280,000. Planned and actual production for the year were the same. Required: 2. Calculate Bianca Bicycle Company's breakeven point in units. (Round your answer to the nearest whole number.)