Purple Sage manutacturer reports the following costs to produce 25.000 units in est first year of operations: Direct materials, 826 petunt, Direct labor, 52 per unit, wariable meas, s12.000 art and 533 per unit 348 per unit per un 555 per unit 558 per unit Use the following information to determine the break-even point in units (rounded to the nearest whole unit): Unit sales Unit selling price Unit variable cost Fixed costs 28,657 56,000 Units $ 14.80 $ 8.10 $ 192,000 OOOOO 8384 12,973 23,704 46,321