Mayville Manufacturing produces the same lawn mower engine in two plants, a new plant in Dickinson and an older plant in Mayville. The following data are available for the two plants:

All fixed costs per unit are calculated based on a normal capacity usage consisting of $240$ working days. When the number of working days exceeds $240,$ overtime charges raise the variable manufacturing costs of additional units by $$4\mathrm{.}00$ per unit in Dickinson and $$8\mathrm{.}00$ per unit in Mayville.

Mayville Manufacturing is expected to produce and sell $192,000$ engines during the coming year. Wanting to take advantage of the higher operating income per unit at Mayville, the company$$s production manager has decided to manufacture $96,000$ units at each plant, resulting in a plan in which Mayville operates at maximum capacity $(320$ units per day $\backslash$times $300$ days$)$ and Dickinson operates at its normal volume $(400$ units per day $\backslash$times $240$ days$).$

Your boss, the CFO of Mayville Manufacturing, would like to complete the following CVP analysis using the information above:

$1.$ Calculate the breakeven point in units for the Dickinson plant and for the Mayville plant. What factors are causing the differences in breakeven point for the two plants?