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 $75,000 $120,000 Expenses (82,000) (103,000) Profit (loss) $(7,000) $17,000 (a) Determine the break-even point in units. 0 units (b) Determine the unit sales volume required to earn a pretax profit of $7,000. 0