(Break-even point and seling price) Specialty Steel, inc. wil manufacture and sell 150.000 units next year. Fixed costs wil fotal $300,000, and variable costs wa be 50 percent of sales. a. The firm wants to achieve a level of eamings belore inferest and thyes of $280,000. What selling price per unit is necessary to achieve this result? b. Set up a pro forma income statement to verity your solution to part a. a. What selling price per unit is necessary to achleve a level of earnings before interest and taxes of $280,000? (Round to three decimal places.)