(Break-even point and selling price) Simple Metal Works, Inc. will manufacture and sell 210 comma 000 units next year. Fixed costs will total $330 comma 000 , and variable costs will be 60 percent of sales. a. The firm wants to achieve a level of earnings before interest and taxes of $240 comma 000 . What selling price per unit is necessary to achieve this result? b. Set up an analytical income statement to verify your solution to part (a). a. What selling price per unit is necessary to achieve a level of earnings before interest and taxes of $240 comma 000 ?