Problem 19-04 The manufacturer of a product that has a variable cost of $2.00 per unit and total fixed cost of $139,000 wants to determine the level of outputnecessary to avold losses. a. What level of sales is necessary to break-even it the product is sold for $4.85 ? Round your answer to the nearest whole number. units What will be the manufacturer's profit or loss on the sales of 91,000 units? Round your answer to the nearest dollar. \$3 b. If fixed costs rise to $193,000, what is the new level of saies necessary to break-even? Round your answer to the nearest whole number. units c. If variable costs decline to 51.60 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 $193,000, while variable costs declined to $1.60 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 fallure to achieve the break-even level of sales imply that the firm cannot pay its current obligations as they come due? Suppose $105,000 of the above fixed costs of $139,000 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