Kennedy Media make and sales journals. The journals are sold for $4.00 each. Fixed operating expenses amount to $110,000 and the variable cost per unit is $3.00. a. Determine the break-even point in units. b. Determine the sales volume in units and dollars that is required to a desired profit of $32,000 c. Determine the margin of safety between sales required to desired profit of $32,000 and break-even sales. Units Income Statement for Exercise (a), if applicable: Revenues ($ Variable Cost ($ Contribution Margin $ Fixed Cost Save