Rooney Corporation produces products that it sells for $16 each. Variable costs per unit are $7, and annual fixed costs are $180,000. Rooney desires to earn a profit of $43,200. Required Use the equation method to determine the break-even point in units and dollars. Determine the sales volume in units and dollars required to earn the desired profit.

\begin{tabular}{|l|l|} \hline a. Break-even point in units & \\ \hline a. Break-even point in dollars \\ \hline b. Sales volume in units & \\ \hline b. Sales in dollars & \\ \hline \end{tabular}