A B James Company makes two products and expects the following sales and costs during 2020: Ties Hats Unit sales Selling price per unit Variable costs per unit The company's 2020 fixed costs are expected to be $80,017. 5.000 $15 $4 1.000 $25 $9 Required How many total units must be sold to break even? How many ties would this figure include? How much revenue would be required to yield a before-tax profit of $40,000? (Round to the nearest dollar.) 23