Exercise 3-6A (Algo) Cost structure, risk, and the break-even point LO 3-2 Balrd Company produces a product that sells for $54 per unit and has a variable cost of $21 per unit Baird Incurs annual fixed costs of $201.300. 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 $287,100. (Do not round Intermediate calculations.) a Sales volume in units Sales in dollars b. Break-even units Break-even sales