Required information Foundational Exercises [LO1, LO2, LO3, L04) [The following information applies to the questions displayed below.) Diego Company manufactures one product that is sold for $76 per unit. The following information pertains to the company's first year of operations in which it produced 47.000 units and sold 42,000 units. Variable costs per unit: Manufacturing: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expenses $ $ $ $ 26 10 2 4 $987,000 $475,000 Foundational 8-8 1. What is the company's break-even point in unit sales? Break even point units