Part II (40 Points) Practice Situation A: Cost-Volume-Profit Analysis Assume the following for Albany Manufacturing Corporation: Fixed costs . Unit selling price Unit variable cost . . . . . . $90,000 $ 25 $ 15 art II (40 Points) Practice ituation A: Cost-Volume-Profit Analysis assume the following for Albany Manufacturing Corporation: . . . Fixed costs Unit selling price Unit variable cost $90,000 $ 25 $ 15 (1) What is the break-even point in dollars? (2) What is the break-even point in units? (3) What is the sales volume necessary to earn a target profit of $30