Racer Industries has fixed costs of $900,000. Selling price per unit is $250, and variable cost per unit is $130. How many units must Racer sell in order to break even? How many units must Racer sell in order to earn a profit of $480,000? A new employee suggest that Racer Industries sponsor a 10K marathon as a form of advertising. The cost to sponsor the event is $7, 200. How many more units must be sold to cover this cost