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The Hartnett Corporation manufactures baseball bats with Pudge Rodriguezs autograph stamped on them. Each bat sells for $51 and has a variable cost of $27.

The Hartnett Corporation manufactures baseball bats with Pudge Rodriguezs autograph stamped on them. Each bat sells for $51 and has a variable cost of $27. There are $39,000 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 $18,000.

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