Haas Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations: Variable cost per uniti Manufacturings Direct materials Direct labour Variable manufacturing overhead Fixed costs per years Variable selling and administrative Fixed manufacturing overhead Fixed selling and administrative expenses $ 26 $ 18 $ 6 $ 3 $390,000 $150,000 During its first year of operations, Haas produced 60,000 units and sold 60,000 units. During its second year of operations, it produced 75,000 units and sold 50,000 units. In its third year, Haas produced 40,000 units and sold 65,000 units. The selling price of the company's product is $62 per unit. Required: 1. Compute the company's break-even point in units sold. Break-even unit sales units