Charlevoix Cases makes mobile phone cases. The company has collected the following price and cost characteristics: Sales price Variable costs Fixed costs $ 12.00 per case 5.50 per case 390,000 per year Exercise 3-33 (Static) Basic Decision Analysis Using CVP (LO 3-1) Required: a. How many cases must Charlevoix sell annually to break even? Note: Do not round intermediate calculations. b. How many cases must Charlevoix sell annually to make an operating profit of $46,280? Note: Do not round intermediate calculations. a. Break-even sales in units b. Number of units to be sold