Intermediate. A company manufactures a single product. Budget and standard cost details for next year include: Selling price per unit Variable production cost per unit Fixed production costs Fixed selling and distribution costs Sales commission Sales $24.00 $8.60 $650 000 $230 400 5% of selling price 90 000 units Required: (i) Calculate the break even point in units. (ii) Calculate the percentage by which the budgeted sales can fall before the company begins to make a loss.