PART 2: COST-VOLUME-PROFIT ANALYSIS. A. Computing CVP Results: Single Product. 5 points. You're the marketing director at Harvey Kinkle Sporting Goods, Inc. Your new product, currently in development, is the Super-Ball. You estimate the selling price at $780. Fixed costs will be $9,300,000, direct labor costs will be $200 per unit, and direct materials costs will be $120 per unit. Required: Compute how many units of the Super-Ball must be sold in order to earn a target prot of $7,000,000. B. Computing CV P Results (continuation): Single Product with Plan Changes. 7 points Now Harvey Kinkle's production manager comes up with an alternative proposal for the product (the Super-Ball). She estimates that by increasing the xed costs by $3,000,000, the cost of materials and labor (taken together) can be reduced by $100 per unit. Required: Assuming the rm's prot goal is the same, a) how many units must now be sold? b) What is this in dollar (revenue) terms