Fanning Manufacturing Company reported the following data regarding a product it manufactures and sells. The sales price is $43. $ 17 per unit 6 per unit Variable costs Manufacturing Selling Fixed costs Manufacturing Selling and administrative $156,000 per year $110,000 per year Required a. Use the per-unit contribution margin approach to determine the break-even point in units and dollars. b. Use the per unit contribution margin approach to determine the level of sales in units and dollars required to obtain a profit of $128.000 c. Suppose that variable selling costs could be eliminated by employing a salaried sales force. If the company could sell 20.300 units, how much could it pay in salaries for salespeople and still have a profit of $128,000? (Hint: Use the equation method.) a Break even point in units Break-even point in dollars b Required sales in units Required sales in dollars C Fixed cost of salaries