Alternate problem C Jefferson Company has a plant capacity of 100,000 units, at which level variable costs are $720,000. Fixed costs are expected to be $432,000. Each unit of product sells for $12. 1. Determine the company's break-even point in sales dollars and units. 2. At what level of sales dollars would the company earn net income of $144,000? 3. If the selling price were raised to $14.40 per unit, at what level of sales dollars would the company earn $144,000? Problem H After graduating from college, M. J. Orth started a company that produced cookbooks. After three years, Orth decided to analyze how well the company was doing. He discovered the company has fixed costs of $1,200,000 per year, variable cost of $14.40 per cookbook (on average), and a selling price of $26.90 per cookbook (on average). How many units (that is, cookbooks) must be sold to break even? How many units will the company have to sell to earn $48,000