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Stuart Corporation produces products that it sells for $15 each. Variable costs per unit are $9, and annual fixed costs are $123,600. Stuart desires to earn a profit of $24,000. Required a. Use the equation method to determine the break-even point in units and dollars. b. Determine the sales volume in units and dollars required to earn the desired profit. Thornton Corporation sells products for $31 each that have variable costs of $13 per unit. Thornton's annual fixed cost is $397,800. Required Use the per-unit contribution margin approach to determine the break-even point in units and dollars. Stuart Corporation produced 214,000 watches that it sold for $19 each during year 2 . The company determined that fixed manufacturing cost per unit was $8 per watch. The company reported a $1,070,000 gross margin on its year 2 financial statements. Required Determine the variable cost per unit, the total variable product cost, and the total contribution margin