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 Unit sales 6,000 9,000 Sales revenue $ 78,000 $ 117,000 Expenses (70,000) (85,000) Profit (loss) $ 8,000 $ 32,000 (a) Determine the break-even point in units. Answer 0 units (b) Determine the unit sales volume required to earn a profit of $12,000. Answer 0 units