Check my wors Fanning Corporation is a manufacturing company that makes small electric motors it sells for $40 per unit. The variable costs of production are $22 per motor, and annual fixed costs of production are $306,000. Required a. How many units of product must Fanning make and sell to break even? b. How many units of product must Fanning make and sell to earn a $72,000 profit? c. The marketing manager believes that sales would increase dramatically if the price were reduced to $31 per unit. How many units of product must Fanning make and sell to earn a $93,600 profit, if the sales price is set at $31 per unit? 09 units a. Sales volume b. Sales volume c. Sales volume units units