Taku-Tau company has provided you with the following information: Selling price per unit = N$90 Variable cost per unit= N$30 Activity driver Cost driver rate Level of activity driver Set-ups N$ 800 90 Inspection N$ 65 500 Other data: Total fixed costs (traditional) N$900 000 Total fixed costs (ABC) N$450 000 The break-even point in units using activity-based costing is: