[The following information applies to the questions displayed below Diego Company manufactures one product that is sold for $77 per unit. The following information pertains to the company's first year of operations in which it produced 59,000 units and sold 54,000 units. Variable costs per unit: Manufacturing: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative 27 10 2 3 Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expenses $1,298,000 S 662,000 1. What is the company's break-even point in unit sales? Break even point units search