Question 3 of 4 Lionel, the CEO of a manufacturing company, decided to expand the product offering of his business to include the manufacture of a specific model automotive unit. To include this product, his business would incur fixed costs of $385,000 per year and variable costs of $5 per unit. He plans to sell each unit for $80. a. Calculate the number of units he would have to manufacture to break even. Round up to the next whole number > Question 3 of 4 Round up to the next whole number b. While manufacturing the unit, he realized that an additional fixed cost of $3,000 per year was required, and also realized that to be more competitive in the market he had to drop the selling price by 20%. What is the new break-even volume? Round up to the next whole number E a