High-Low Cost Estimation and Profit Planning Comparative income statements for Bismark Products Inc. follow: BISMARK PRODUCTS INC. Comparative Income Statements For Years Ending December 31 Year 1 Year 2 Unit sales 6,250 9,375 Sales revenue $ 100,000 $ 150,000 Expenses (85,000) (105,000) Profit (loss) $ 15,000 $ 45,000 Note: Round UP answers to the nearest unit. (a) Determine the break-even point in units. Answer units