15-12B. (Fixed costs and the break-even point) Mini-Kool hopes to earn $70,000 next year after taxes. Sales will be $2,500,050. The firms single plant manufactures only small refrigerators. These are used in many recreational campers. The refrigerators sell for $75 per unit and have a variable cost of $58. Mini-Kool experiences a 45 percent tax rate. a. What are the firms fixed costs expected to be next year? b. Calculate the firms break-even point both in units and dollars