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Zachary Corporation produces products that it sells for $16 each. Variable costs per unit are $8, and annual fixed costs are $168,000. Zachary desires to earn a profit of $30,400. 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. Fanning Trophies makes and sells trophies it distributes to little league ballplayers. The company normally produces and sells between 4,000 and 10.000 trophies per year. The following cost data apply to various activity levels: Required Complete the preceding table by filling in the missing amounts for the levels of activity shown in the first row of the table. (Round "Cost per unit" answers to 2 decimal places.)