Exercise 3-1A (Algo) Equation method LO 3-1 Gibson Corporation produces products that it sells for $18 each. Variable costs per unit are $6, and annual fixed costs are $255,600 Gibson desires to earn a profit of $44,400. 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. a Break-even point in units a Break-even point in dollars b. Sales volume in units b. Sales in dollars