Exercise 3-6A Cost structure, risk, and the break-even point LO 3-2 Rundle Company produces a product that sells for $43 per unit and has a variable cost of $11 per unit. Rundle incurs annual fixed costs of $172,800. Required a. Determine the sales volume in units and dollars required to break even. b. Calculate the break-even point assuming fixed costs increase to $259,200. a. Sales volume in units Sales in dollars b. Break-even units Break-even sales