Benson Company produces a product that sells for $31 per unit and has a variable cost of $14 per unit. Benson incurs annual fixed costs of $96,900. Required a. Determine the sales volume in units and dollars required to break even. (Do not round intermediate calculations.) b. Calculate the break-even point assuming fixed costs increase to $154,700. (Do not round intermediate calculations.) X Answer is complete but not entirely correct. a. Sales volume in units Sales in dollars 1,647,300 X $ x 51,066,300 9,100 $ 282,100 b. Break-even units Break-even sales