3 Exercise 3-6A (Algo) Cost structure, risk, and the break-even point LO 3-2 3 points eBook Hint Print References Finch Company produces a product that sells for $41 per unit and has a variable cost of $21 per unit. Finch incurs annual fixed costs of $106,000. Required a. Determine the sales volume in units and dollars required to break even. (Do not round intermediate calculations.) b. Calculate the break-even point assuming fixed costs increase to $188,000. (Do not round intermediate calculations.) a. Sales volume in units Sales in dollars b. Break-even units Break-even sales