Paranormal Company is considering the development of two products: no. 65 or no. 66. Manufacturing cost information follows.

	No. 65				No. 66
Annual fixed costs	$	320,000			$	540,000
Variable cost per unit		37				27

Regardless of which product is introduced, the anticipated selling price will be $60 and the company will pay a 10% sales commission on gross dollar sales. Paranormal will not carry an inventory of these items. Required: A. What is the break-even sales volume (in dollars) on product no. 66? B. Which of the two products will be more profitable at a sales level of 28,000 units? C. At what unit-volume level will the profit/loss on product no. 65 equal the profit/loss on product no. 66?