The marketing manager of Zachary Corporation has determined that a market exists for a telephone with a sales price of $20 per unit. The production manager estimates the annual fixed costs of producing between 40,900 and 81,100 telephones would be $401,200. Required Assume that Zachary desires to earn a $118,000 profit from the phone sales. How much can Zachary afford to spend on variable cost per unit if production and sales equal 47,200 phones? Variable cost per unit Campbell Corporation is a manufacturing company that makes small electric motors it sells for $44 per unit. The variable costs of production are $24 per motor, and annual fixed costs of production are $360,000. Required a. How many units of product must Campbell make and sell to break even? b. How many units of product must Campbell make and sell to earn a $80,000 profit? c. The marketing manager believes that sales would increase dramatically if the price were reduced to $34 per unit. How many units of product must Campbell make and sell to earn a $104,000 profit, if the sales price is set at $34 per unit? a. Sales volume b. Sales volume c. Sales volume units units units Campbell Enterprises produces a product with fixed costs of $32,000 and variable cost of $2.50 per unit. The company desires to earn a $26,000 profit and believes it can sell 10,000 units of the product. Required a. Based on this information, determine the target sales price. (Round your answer to 2 decimal places.) Target sales price per unit Required Match the numbers shown in the graph with the following items: Numbers a. b. C. Items Fixed cost line Total cost line Break-even point Area of profit Revenue line Area of loss