I-17.03 Use the available pick lists from within the three boxed areas to change values, noting how the break-even units change within the green-shaded area. Think critically about why the changes in break-even units are occuring based on your revised assumptions. BEFORE AFTER Sales price per unit $ 100.00 $ Variable costs per unit 80.00 Total fixed cost Break-even in units 100 $ 50,000 50,000 2.500 2.500