Exercise 3-6A (Algo) Cost structure, risk, and the break-even point LO 3-2 Walton Company produces a product that sells for $33 per unit and has a variable cost of $15 per unit. Walton incurs annual fixed costs of $108,000. Required a. Determine the sales volume in units and dollars required to break even. (Do not round intermediate calculations.) b. Calculate the break-even point assuming fixed costs increase to $171,000. (Do not round intermediate calculations.) a. Sales volume in units Sales in dollars Break-even units Break-even sales