In 2019, the Spearfish Frisbee Company estimates that variable costs will be 60% of sales and fixed costs will total $ 192,000. The selling price of the product is $10, and 60,000 units are expected to be sold. Instructions: Show all of your work and be sure to complete all the parts of the problem. (a) Calculate the Break-Even point in units to sell. (b) Calculate the Break-Even point in Sales dollars. (c) Compute the Sales dollars necessary to achieve a Target Net Income of $ 50,000. (d) The Company has a delivery vehicle with the following data for 2018: Month Miles Driven Costs in Dollars High Month 850 $ 2,200 Low Month 750 $ 2,000 (d) Prepare the Delivery Vehicle Mixed cost formula using the High-Low method. (e) Prepare the estimated Delivery Vehicle cost for driving 1,000 miles in January 2019