The Hartnett Corporation manufactures baseball bats with Babe Ruth's autograph stamped on them. Each bat sells for $35 and has a variable cost of $19. There are $31,200 in fixed costs involved in the production process. a. Compute the break-even point in units. Break-even point units b. Find the sales (in units) needed to earn a profit of $18,400. Note: Round your answer to the nearest whole number. Sales quantity needed units