Required information Exercise 3-31 and 3-32 (Algo) (LO 3-1) [The following information applies to the questions displayed below.) Warner Clothing is considering the introduction of a new baseball cap for sales by local vendors. The company has collected the following price and cost characteristics. $ Sales price Variable costs Fixed costs 16 per unit 4 per unit 51,000 per month Exercise 3-31 (Algo) Basic Decision Analysis Using CVP (LO 3-1) Required: a. What number must Warner sell per month to break even? b. What number must Warner sell per month to make an operating profit of $30,000? Break-even sales in units b. Number of units to be sold