The Hartnett Corporation manufactures baseball bats with Pudge Rodriguezs autograph stamped on them. Each bat sells for $35 and has a variable cost of $22. There are $97,500 in fixed costs involved in the production process. a. Compute the break-even point in units. b. Find the sales (in units) needed to earn a profit of $262,500. (Round your answer to the nearest whole number.)