4. Image Inc. is considering a new product for its Home Decor Division. The product, which would feature wildlife images, is expected to have global market appeal. Expected variable unit costs are: manufacturing costs, $47.70 and selling costs, $9.50. Annnual fixed costs are building and equipment depreciation, $184,800. Image plans to sell the product for $110.00 per unit. Required: (18 points) A). B) C) Determine the number of units the company must sell to break-even in the next year. Determine the total sales which are necessary to earn a profit of $141,000. Assuming manufacturing capacity is limited to 10,000 units. What is the minimum selling price needed to earn a $263,200 profit for the company?