Problem 5-2 (Algo) Break-even analysis (L05-2] The Hartnett Corporation manufactures baseball bats with Babe Ruth's autograph stamped on them. Each bat sells for $31 and has a variable cost of $17. There are $28,700 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 $16,450. Sales quantity needed units