Ontario Outdoors is considering selling sleeping bags for $75 each. Cost to manufacture these sleeping bags include $20 in materials and $17 in direct labor for each sleeping bag. Variable marketing and selling costs would be $8 each. In order to manufacture these sleeping bags, the company would need to incur $120,000 in fixed costs for new equipment. REQUIRED a. How many units would Ontario need to sell to earn a profit of $24,000? units b. If fixed costs in fact are $141,000 rather than $120,000, how many units would need to be sold in order to earn $24,000? units