Heister Corporation produces class rings to sell to college and high school students. These rings sell for $75 each, and cost $30 each to produce. Heister has fixed costs of $45,000. a) Calculate Heister's break-even point. b) How much profit (loss) will Heister have if it sells 800 rings? 6,000 rings? c) Heister's president, J. R. D'Angelo, expects an annual profit of $200,000. How many rings must be sold to attain this profit?