Sormac Corporation manufactures and sells hand radios. Price and cost data are as follows: Selling price per unit $30.00 Variable cost per unit Direct material $9.80 Direct labor $4.80 Manufacturing overhead $7.20 Selling expenses $1.90 Total Variable Cost per Unit $23.70 Annual fixed cost $96,800 Manufacturing overhead Selling and administrative $42,400 Total Fixed Cost $139,200 Forecasted annual sales volume (168,000 units) 1. What is Sormac Corporation break-even point in units? 2. What is the company's break-even point in sales dollars? 3. How many units Sormac Corporation have to sell in order to earn $168.000 1. Management estimates that direct labor costs will increase by 203 next year but Manufacturing overhead annual fixed cost wil be reduced to 579,300. How many units will the company have to sell to reach its break-even point