Finch Manufacturing Company reported the following data regarding a product it manufactures and sells. The sales price is $43. $ Variable costs Manufacturing Selling Fixed costs Manufacturing Selling and administrative 18 per unit 3 per unit $155,000 per year $148,600 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 $156,200. c. Suppose that variable selling costs could be eliminated by employing a salaried sales force. If the company could sell 21,400 units, how much could it pay in salaries for salespeople and still have a profit of $156,200? (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