Jordan Manufacturing Company reported the following data regarding a product it manufactures and sells. The sales price is $$50.$

$\backslash$table$[[$Variable costs,$],[$Manufacturing$,$$$11$ per unit$],[$Selling$,6$ per unit$],[$Fixed costs,$$166,000$ per year$],[$Manufacturing$,$$$279,500$ per year$]]$

Required

a$.$ Use the per$-$unit contribution margin approach to determine the break$-$even point in units and dollars.

b$.$ Use the per$-$unit contribution margin approach to determine the level of sales in units and dollars required to obtain a profit of $$194,700.$

c$.$ Suppose that variable selling costs could be eliminated by employing a salaried sales force. If the company could sell $21,200$ units, how much could it pay in salaries for salespeople and still have a profit of $$194,700?($Hint: Use the equation method.$)$

$\backslash$table$[[,,],[$a$.,$Break$-$even point in units,$],[,$Break$-$even point in dollars,$],[$b$.,$Required sales in units,$],[,$Required sales in dollars,$],[$c$.,$Fixed cost of salaries,$]]$