Question A4 Bella Plc manufactures a product which sells at 30 per unit and the variable cost is 23 per unit. Fixed costs are 50,000. (a) Calculate the break-even point in units (b) If the selling price is increased by 3, and all other costs remain (c) unchanged. Calculate the change in the break-even point in units State two of the key assumptions behind cos-volume profit (breakeven) analysis.