Based on the information below, you are required to answer the following two questions: $ Sales Price 120 Variable manufacturing cost per unit 60 Variable selling cost per unit 20 180,000 Fixed manufacturing costs Fixed selling costs 60,000 Answer 2 questions below by selecting answers from the drop-down menus below. Each question awards 1.5 marks. What is the break-even point in units? How many units must be sold to earn a profit-before-tax of $40,000