The sales price is $46. Variable costs Manufacturing Selling Fixed costs Manufacturing Selling and administrative $ 15 per unit 7 per unit $161,000 per year $148,600 per year Required a. Use the per-unit contribution margin approach to determine the break-even point in units and dollars. b. Use the per-unit contribution margin approach to determine the level of sales in units and dollars required to obtain a profit of $165,600. c. Suppose that variable selling costs could be eliminated by employing a salaried sales force. If the company could sell 20,200 units, how much could it pay in salaries for salespeople and still have a profit of $165,600? (Hint: Use the equation method.) Answer is complete but not entirely correct. Break-even point in a. 12,900 units Break-even point in dollars $ 1,290,000 b. C. Required sales in units Required sales in dollars Fixed cost of salaries 19,800 $1,980,000 $ 165,600