10.55. Tropical Processing is a single-product entity, and provides the following summary data relating to its product for 2020. Selling price per unit $88 Variable manufacturing costs $20 Annual fixed manufacturing costs $820000 Variable marketing, distribution and administration costs $27 Annual fixed non-manufacturing costs $410000 Annual volume 36000 Required a. Calculate the break-even in units and sales dollars for 2020. Break-even point in units: Break even point in dollars: $ b. Calculate the profit earned in 2020. Profit earned in 2020: $ c. Tropical Processing is considering introducing a second product that would result in the following estimates. Product Al Product B Expected sales volume in units 30000 10000 Selling price per unit $88 $59 Variable costs per unit $47 $30 Total annual fixed costs $760000 i. Calculate the number of units (in total and per product) required to break even. The total number of units required to break even across the two products: That includes: The number of units of product A: The number of units of product B: ii. Calculate the number of units in total and per product) required - in the first year of the two products - to earn a target profit of $228000. The total number of units across the two products required to earn a target profit of $ 228000: That includes: The number of units of product A: The number of units of product B