Fanning Company makes and sells products with variable costs of $$24$ each. Fanning incurs annual fixed costs of $$378,000.$ The current sales price is $$87.$

Note: The requirements of this question are interdependent. For example, the $$252,000$ desired profit introduced in Requirement c also applies to subsequent requirements. Likewise, the $$80$ sales price introduced in Requirement d applies to the subsequent requirements.

Required

b$.$ Determine the breakeven point in units and in dollars.