Exercise 3-7A (Algo) Cost-volume-profit relationship LO 3-2 Munoz Corporation is a manufacturing company that makes small electric motors it sells for $39 per unit. The variable costs of production are $24 per motor, and annual fixed costs of production are $315,000. Required a. How many units of product must Munoz make and sell to break even? b. How many units of product must Munoz make and sell to earn a $90,000 profit? c. The marketing manager believes that sales would increase dramatically if the price were reduced to $33 per unit. How many units of product must Munoz make and sell to earn a $117,000 profit, if the sales price is set at $33 per unit