The Hartnett Corporation manufactures baseball bats with Pudge Rodriguez's 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. Therapeutic Systems sells its products for $13 per unit. It has the following costs: 2. 3. Rent Factory labor $145,000 $4.00 per unit Raw material $1.20 per unit