6 Exercise 3-7A Cost-volume-profit relationship LO 3-2 Stuart Corporation is a manufacturing company that makes small electric motors it sells for $53 per unit. The variable costs of production are $35 per motor, and annual fixed costs of production are $396,000. Required a. How many units of product must Stuart make and sell to break even? b. How many units of product must Stuart make and sell to earn a $72,000 profit? c. The marketing manager believes that sales would increase dramatically if the price were reduced to $47 per unit. How many units of product must Stuart make and sell to earn a $72,000 profit, if the sales price is set at $47 per unit? units units