Chang Corporation sells products for $120 each that have varlable costs of $80 per unlt. Chang's annual fixed cost is $720,000. Required Use the per-unlt contribution margin approach to determine the break-even point In units and dollars. Santlago Company Incurs annual fixed costs of $66,000. Varlable costs for Santlago's product are $34 per unlt, and the sales price is $50 per unit. Santlago 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 intermedlate calculatlons.)