Exercise 3-7A Cost-volume-profit relationship LO 3-2 Baird Corporation is a manufacturing company that makes small electric motors it sells for $50 per unit. The variable costs of production are $30 per motor, and annual fixed costs of production are $360,000. Required a. How many units of product must Baird make and sell to break even? b. How many units of product must Baird make and sell to earn a $60,000 profit? c. The marketing manager believes that sales would increase dramatically if the price were reduced to $45 per unit. How many units of product must Baird make and sell to earn a $60,000 profit, if the sales price is set at $45 per unit? a. Sales volume units b. Sales volume units c. Sales volume units