Franklin Company produces a product that sells for $33 per unit and has a variable cost of $14 per unit. Franklin incurs annual fixed costs of $119,700. Required a. Determine the sales volume in units and dollars required to break even. (Do not round intermediate calculations.) b. Calculate the break-even point assuming fixed costs increase to $182,400. (Do not round intermediate calculations.) a. Sales volume in units Sales in dollars b. Break-even units Break-even sales