Perez Company is considering adding a new product. The cost accountant has provided the following data: Expected variable cost of manufacturing Expected annual fixed manufacturing coats $ 42 per unit 35 74,000 The administrative vice president has provided the following estimates: Expected sales commission Expected annual fixed administrative costs 6 per unit 58.000 The manager has decided that any new product must at least break even in the first year. Required Use the equation method and consider each requirement separately. a. If the sales price is set at $81, how many units must Perez sell to break even? b. Perez estimates that sales will probably be 12,000 units. What sales price per unit will allow the company to break even? c. Perez has decided to advertise the product heavily and has set the sales price at $82. If sales are 12,000 units, how much can the company spend on advertising and still break even? a. Number of units Sales price c. Advertising cost per unit 4