Chang Corporation sells products for $120 each that have variable costs of $80 per unit. Chang's annual fixed cost is $720,000 Required Use the per-unit contribution margin approach to determine the break-even point in units and dollars. Break-even point in units Break-even point in dollars Santiago Company incurs annual fixed costs of $66.000. Variable costs for Santiago's product are $34 per unit and the sales price is $50 per unit. Santiago desires to earn an annual profit of $34.000. Required Use the per unit contribution margin approach to determine the sales volume in units and dollars required to earn the desired profit. (Do not round intermediate calculations.) Sales in dollars Sales volume in units