Exercise 3-1A (Algo) Equation method LO 3-1 Fanning Corporation produces products that it sells for $21 each. Variahle costs per unit are $4, and annual fixed costs are $370,600. Fanning desires to earn a profit of $51,000. Required a. Use the equation method to determine the break-even point in units and dollars. b. Determine the sales volume in units and dollars required to earn the desired profit