Sandy Bank, Inc., makes one model of wooden canoe. Partial information for it follows: 400 600 Number of canoes produced and sold 750 Total costs Variable costs 67,500 101,250 126,563 Fixed costs 150,000 150,000 150,000 Total costs 217,500 251,250 276,563 Cost per unit 168.75 168.75 168.75 Variable cost per unit Fixed cost per unit 375.00 250.00 200.00 Total cost per unit 543.75 418.75 368.75 Sandy Bank sells its canoes for $550 each. Required 1. Suppose that Sandy Bank raises its selling price to $675 per canoe. Calculate its new break-even point in units and in sales dollars. (Round your answers to the nearest whole number.) New Break-Even Units Canoes Break-Even Sales Revenue