(Break-even point and selling price) Specialty Steel, Inc. will manufacture and sell 190,000 units next year. Fixed costs will total $320,000, and variable costs will be 40 percent of sales. a. The firm wants to achieve a level of earnings before interest and taxes of $300,000. What selling price per unit is necessary to achieve this result? b. Set up a pro forma 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 $300,000 ? \$ (Round to three decimal places.)