Owen Conner works part-time packaging software for a local distribution company in Indiana. The annual fixed cost is $15,000 for this process, direct labor is $3.50 per package, and material is $4.50 per package. The selling price will be $12.50 per package. a. What is the break-even point in units? (Do not round intermediate calculations. Roundup your answer to the next whole number.) Break-even point units b. How much revenue do we need to take in before breaking even? (Round your answer to the nearest dollar amount.) Break-even point $