Under absorption costing a company had the following per unit costs when 10,000 units were produced. Direct labor Direct material Variable overhead Total variable cost Fixed overhead ($54,000/10,000 unita) Total product cost per unit 2.20 3.20 4.20 9.60 5.40 $15.00 The company sells its product for $52.80 per unit. Due to new regulations, the company must now incur $2.20 per unit of hazardous waste disposal costs and $7910 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