Exercise 3-6A (Algo) Cost structure, risk, and the break-even point LO 3-2 Finch Company produces a product that sells for $59 per unit and has a variable cost of $29 per unit. Finch incurs annual fixed costs of $183,000. Required a. Determine the sales volume in units and dollars required to break even. Note: Do not round intermediate calculations. b. Calculate the break-even point assuming fixed costs increase to $291,000. Note: Do not round intermediate calculations. a. Sales volume in units a Sales in dollars: b Break-even units b. Break-even sales