Problem 19-04 The manufacturer of a product that has a variable cost of $2.80 per unit and total fixed cost of $143,000 wants to determine the level of output necessary to avoid losses. a. What level of sales is necessary to break-even if the product is sold for $4.957 Round your answer to the nearest whole number. units What will be the manufacturer's profit or loss on the sales of 86,000 units? Round your answer to the nearest dollar. $ b. If fixed costs rise to $201,000, what is the new level of sales necessary to break-even? Round your answer to the nearest whole number. units c. 1f variable costs decline to $2.60 per unit, what is the new level of sales necessary to break-even? Round your answer to the nearest whole number. units d. If fixed costs were to increase to $201,000, while variable costs declined to $2.60 per unit, what is the new break-even level of sales? Round your answer to the nearest whole number units e. If a major proportion of fixed costs were noncash (depreciation), would failure to achieve the break-even level of sales imply that the firm cannot pay its current obligations as they come due? Suppose $104,000 of the above fixed costs of $143,000 were depreciation expense. What level of sales would be the cash break-even level of sales? Use the initial variable cost in your calculations. Round your answer to the nearest whole number units