The company is considering the possibility of offering a new personal tent that would sell for $75 each. Cost to manufacture these personal tents includes $22 in materials and $18 in direct labor for each sleeping bag. Variable marketing and selling costs would be $7 each. In order to manufacture these personal tents, the company would need to incur $60,000 in fixed costs for new equipment. Required: a. Compute the break-even point of the personal tent in units sold. b. What would be the total revenue at the break-even point? c. How many units would Quebe need to sell to earn a profit of $15,000? d. If fixed costs in fact are $70,500 rather than $60,000, how many units would need to be sold in order to earn $15,000?