11. Rocco Corp.'s CEO wants a target profit (net income) of $47,000 next year. Rocco's fixed costs are $81,000 and variable costs average 58% of sales revenue. Rocco makes and sells one product with a market price of $18.50 per kilo. a) Calculate kilos (units) of product Rocco needs to break even (round to nearest kilo). b) Calculate kilos (units) of product Rocco needs to achieve the $47,000 target profit (round to nearest kilo)