8(A). Barker Company's break-even point is 20,000 units. Its product sells for $45 and has a $20 variable cost per unit. What is the company's total fixed cost amount? 8(B). A product has a contribution margin ratio of 40% and selling price of $10 per unit. Fixed costs are $12,000. Assuming the company increases the selling price to $14 and doubles fixed costs, what is the breakeven point in units?