7. Zinc Energy Resources Co., a new division of a major battery manufacturing company. recently patented a new battery that uses zinc-air technology. The unit costs for the zinc-air battery are: The battery housing is $5, materials are $9, and direct labor is $10 per unit. Retooling the existing factory facilities to manufacture the zinc-air batteries amounts to an additional $2 million in equipment costs. Annual fixed costs include sales, marketing, and advertising expenses of $800,000; general and administrative expenses of $700,000; and other fixed costs totaling $1 million. Please answer the following questions. a. What is the total per-unit variable cost associated with the new battery? b. What are the total fixed costs for the new battery? c. If the price for the new battery is set at $85, what would the break-even point be? d. If the goal for the new battery, is to earn a profit of $100,000 on this product alone, how many units need to be sold