Exercise 3-6A (Algo) Cost structure, risk, and the break-even point LO 3-2 Solomon Company produces a product that sells for $45 per unit and has a variable cost of $23 per unit. Solomon incurs annual fixed costs of $114,400. 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 $204,600. (Do not round intermediate calculations.) Sales volume in units Sales in dollars Break-even units Break-even sales