Texas Longhorn Lawn Mowers Alabama Crimson Tide Hedge Clippers California Berkeley Bear Leaf Blowers Unit sales 50,000 50,000 100,000 Unit selling price $28.00 $36.00 $48.00 Variable manufacturing cost per unit 13.00 12.00 25.00 Variable selling cost per unit 5.00 4.00 6.00 For 2011, Onawa's fixed factory overhead is budgeted at $2 million, and the company's fixed selling and administrative expenses are forecast to be $600,000. d. After preparing the original estimates, Onawa determines that its variable manufacturing cost of California Berkeley Bear Leaf Blowers will increase 20 percent and the variable selling cost of Alabama Crimson Tide Hedge Clippers can be expected to increase $1 per unit. However, Onawa has decided not to change the selling price of either product. In addition, Onawa learns that its California Berkeley Leaf Blower is perceived as the best value on the market, and it can expect to sell three times as many California Berkeley Bear Leaf Blowers as any other product. Under these circumstances, determine how many units of each product Onawa will have to sell to break even in 2011.