MHCONNECT EXERCISE 5-2 The Harmon Corporation manufactures bats with Larry Walker's autograph stamped on them. Each bat sells for $23 and has a variable cost of $13. There is $25,000 in fixed costs involved in the production process. a) Compute the break-even point in units. (Round the final answer to the nearest whole number.) b) Find the sales (in units) needed to earn a profit of $20,200. (Round the final answer to the nearest whole number.)