High-Low Cost Estimation and Profit Planning Comparative 2007 and 2008 income statements for Dakota Products Inc. follow: DAKOTA PRODUCTS INC. Comparative Income Statements For Years Ending December 31, 2007 and 2008 2007 2008 Unit sales 5,000 8,000 Sales revenue $120,000 $75,000 (82,000) Expenses (103,000) Profit (loss) $(7,000) $17,000 (a) Determine the break-even point in units. units (b) Determine the unit sales volume required to earn a profit of $7,000