See Right Company makes contact lenses. The company has a plant capacity of 200,000 units. Variable costs are $4,000,000 at 100% capacity. Fixed costs are $2,000,000 per year, but this is true only between 50,000 and 200,000 units. 1. Prepare a cost-volume-profit chart for See Right Company assuming it sells its product for $40 each. Indicate on the chart the relevant range, break-even point, and the areas of net income and losses. 2. Compute the break-even point in units. 3.