Exercise 3-6A (Algo) Cost structure, risk, and the break-even point LO 32 Thornton Company produces a product that sells for $41 per unit and has a variable cost of $11 per unit. Thornton incurs annual fixed costs of $171,000. Required a. Determine the saies 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 $297,000. Note: Do not round intermediate calculations