Problem $5-2($Algo$)$ Break$-$even analysis $[$LO$5-2]$

The Hartnett Corporation manufactures baseball bats with Babe Ruth's autograph

stamped on them. Each bat sells for $$39$ and has a variable cost of $$21.$ There are

$$32,940$ in fixed costs involved in the production process.

a$.$ Compute the break$-$even point in units.

Break$-$even point

units

b$.$ Find the sales $($in units$)$ needed to earn a profit of $$18,270.$

Sales quantity needed

units