CVP - Calculations/work must be shown to support your answers (a number without supporting work will receive NO credit). 3. a) How many wireless keyboards must logitech Company sell to breakeven if the selling price per keyboard is $35.00, variable costs are $9.50 per keyboard for manufacturing cost and $8.50 per keyboard for commissions, and fixed costs are $128,010? (5 points) b) What is the breakeven point in total dollars of sales? (3 points)