The Harmon Corporation manufactures bats with Larry Walker's autograph stamped on them. Each bat sells for $41 and has a varlable cost of $22. There is $34,000 in fixed costs involved in the production proces 5 . 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 eam a profit of $16,350. (Round the finol answer to the nearest whole number.) Sales bats