c) CompTec Industries has a small plant that manufactures hard drives for laptops. Its annual fixed costs are $60,000, and its variable costs are $50 per unit. It can sell a hard drive for $80.

i) How many hard drives must the company sell to break even?

ii) If the fixed costs have been increased to $90,000 and the CEO wants to get the break-even amount to remain the same as in part i), how much should we sell the hard drive for? Note: The variable costs remain constant