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The Hartnett Corporation manufactures baseball bats with Pudge Rodriguezs autograph stamped on them. Each bat sells for $59 and has a variable cost of $31.

The Hartnett Corporation manufactures baseball bats with Pudge Rodriguezs autograph stamped on them. Each bat sells for $59 and has a variable cost of $31. There are $42,840 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 $15,960.

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