Racer Industries has fixed costs of $900,000. Selling price per unit is $250, and variable cost per unit is $130. Required: (a) How many units must Racer sell in order to break even? (b) How many units must Racer sell in order to earn a profit of $480,000? (c) A new employee suggests 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