Exercise 8-25 Variable Costing and Cost-Volume-Profit Analysis (LO 8-5) Bianca Bicycle Company manufactures mountain bikes with a variable cost of $215. The bicycles sell for $395 each. Budgeted fixed manufacturing overhead for the most recent year was $2,090,000. Planned and actual production for the year were the same. Required: 2. Calculate Bianca Bicycle Company's break-even point in units. (Round your answer to the nearest whole number.) Break-even point units