Exercise 3-6A (Algo) Cost structure, risk, and the break-even point LO 3-2 Franklin Company produces a product that sells for $32 per unit and has a variable cost of $13 per unit Frankin incurs annual fixed costs of $115,900. Required a. Determine the sales volume in units and dollars required to break even: Note: Do not round intermediote colculations. b. Calculate the break-even point assuming fixed costs increase to $159,600, Note: Do not round intermediate calculotions