Rooney Corporation produces products that it sells for $19 each. Variable costs per unit are $7, and annual fixed costs are $258,000. Rooney desires to earn a profit of $40,800. 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 i Sales in dollars