Exercise 3-1B Equation methood Ziegler Corporation manufactures products that it sells for and annual fixed costs are $840,000 Required a. Use the equ b. Determine the sales volume in units and $32 each. Variable costs are $18 per unit, . Ziegler desires to earn a profit of $140,000. ation method to determine the break-even point in units and dollars. dollars required to earn the desired profit