What is the break-even point in units? (Round up to the nearest whole number) Break-even point = units An extension to the factory is planned for next year which will add 55,000 to the fixed costs. How many units would have to be sold after the extension to break even? (Round up to the nearest whole number) New break-even point = units Assume that the extension is built for next year adding 55,000 to the fixed costs. If the factory produces 3,200,000 units next year, what profit will be earned? New profit =