Grove Audio is considering the introduction of a new model of wireless speakers with the following price and cost characteristics. Sales price Variable costs Fixed costs Required: $620.00 per unit 380.00 per unit 1,080,000 per year a. What number must Grove Audio sell annually to break even? b. What number must Grove Audio sell to make an operating profit of $180,000 for the year? a. Break-even sales in units b. Number of units to be sold