High-Low Cost Estimation and Profit Planning Comparative 2012 and 2013 income statements for Dakota Products Inc. follow: DAKOTA PRODUCTS INC. Comparative Income Statements For Years Ending December 31, 2012 and 2013 2012 2013 6,000 9,000 Unit sales Sales revenue Expenses Profit (loss) $78,000 (70,000) $8,000 $117,000 (85,000) $32,000 (a) Determine the break-even point in units. units (b) Determine the unit sales volume required to earn a profit of $12,000 units Check