Required information [The following information applies to the questions displayed below.) Diego Company manufactures one product that is sold for $78 per unit. The following information pertains to the company's first year of operations in which it produced 60,000 units and sold 55,000 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 wNNO $1,260,000 $ 654,000 1. What is the company's break-even point in unit sales? Break even point units 2. Is it above or below the actual sales volume? Above O Below