Gibson Manufacturing Company reported the following data regarding a product it manufactures and sells. The sales price is $44. Variable costs Manufacturing Selling $11 per unit 7 per unit Fixed costs Manufacturing Selling and administrative $160,000 per yeair $180,600 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 $156,000. c. Suppose that variable selling costs could be eliminated by employing a salaried sales force. If the company could sell 20,800 units, how much could it pay in salaries for salespeople and still have a profit of $156,000? (Hint: Use the equation method.)