The Harmon Corporation manufactures bats with Larry Walker's autograph stamped on them. Each bot sells for $43 and has a variable cost of $23. There is $35,000 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 $16,400 (Round the final answer to the nearest whole number.) Sales bats