Break-Even in Units, Target Income, New Unit Variable Cost, Degree of Operating Leverage, Percent Change in Operating Income Reagan, Inc., has developed a chew-proof dog bedthe Tuff-Pup. Fixed costs are $180,000 per year. The average price for the Tuff-Pup is $36, and the average variable cost is $24 per unit. Currently, Reagan produces and sells 20,000 Tuff-Pups annually. Required: Question Content Area 1. How many Tuff-Pups must be sold to break even? fill in the blank 9abc02fdb07806d_1 units 2. If