The Harmon Corporation manufactures bats with Larry Walkers autograph stamped on them. Each bat sells for $25 and has a variable cost of $14. There is $40,000 in fixed costs involved in the production process. a. Compute the break-even point in units. (Round the final answer to the nearest whole number.) Break-even point bats b. Find the sales (in units) needed to earn a profit of $25,000. (Round the final answer to the nearest whole number.) Sales bats