Rooney Corporation produces products that it sells for $13 each. Variable costs per unit are $6, and annual fixed costs are $147,700. Rooney desires to earn a profit of $21,700. Required a. Use the equation method to determine the break-even point in units and dollars. b. Determine the sales volume in units and dollars required to earn the desired profit. a Break-even point in units Break-even point in dollars b. Sales volume in units Sales in dollars