Hurst Co. manufactures and sells a single product. Price and cost data regarding this product are as follows: Selling Price $47 per unit Variable Manufacturing Costs $21 per unit Variable Selling & Administrative Expenses $6 per unit Fixed Manufacturing Overhead $238,000 per year Fixed Selling & Administrative Expenses $337,000 per year SHOW ALL WORK A What is the break-even point in units per year? B. How many units need to be sold to earn an annual net income equal to 10% of sales? C In the current year, the company sold 43,000 units. Due to competition, management will be forced to lower the selling price by 10% next year. sold next year to earn the same income as was earned in the current year