The following data pertain to the period just ended when Baruch Co. produced and sold 45,000 units: Sales revenue Variable costs Fixed costs $1,350,000 810,000 432,000 SHOW ALL COMPUTATIONS: a) How many units must Baruch sell to breakeven? b) Prepare a CM format income statement at BE. c) How many units must Baruch sell to earn an operating income of $180,000? d) Prepare a CM format income statement for c).