Under absorption costing a company had the following per unit costs when 10,000 units were produced $ 2.60 Direct labor Direct material 3.60 4.60 Variable overhead Total variable cost 10.80 Fixed overhead ($62,000/10,000 units) 6.20 $17.00 Total product cost per unit The company sells its product for $58.40 per unit. Due to new regulations, the company must now incur $2.60 per unit of hazardous waste disposal costs and $6,850 per year of fixed hazardous waste disposal costs. Compute the company's break-even point (in units), including hazardous waste disposal costs. Break-even point units