Laplace and Co. makes and sells a single product line. Summarized results for the past two months reveal the followings: May June Sales (units of product) 400 600 Sales ($) 3200 4800 Materials ($) 800 1200 Labor ($) 700 900 Overheads ($) 500 600 Total costs ($) 2000 2700 Operating profits ($) 1200 2100 There were no price changes of any description during these two months. Calculate the break- even point in units) for the company. There were no price changes of any description during these two months. Calculate the break- even point (in units) for the company. O 167 units O 34 units O 134 units O 67 units