1. (15 points) Racer Industries has fixed costs of $840,000. Selling price per unit is $250 and variable cost per unit is $130 Required: How many units must Racer sell in order to break even? b. How many units must Racer sell in order to earn a profit $360,000? A new employee suggests that Racer Industries sponsor a company 10-K as a form of advertising. The cost to sponsor the event is $8,400. How many more units must be sold to cover this cost