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) 1000 1500 Sales ($) 20000 30000 Materials ($) 7000 10500 Labor ($) 3200 4700 Overheads ($) 2500 3500 Total costs ($) 12700 18700 Operating profits ($) 7300 11300 There were no price changes of any description during these two months. Calculate the break-even point (in units) for the company. O 47 units O 59 units 88 units O 63 units