Thornton Manufacturing Company reported the following data regarding a product it manufactures and sells. The sales price is $45. 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 $185,600. c. Suppose that variable selling costs could be eliminated by employing a salarled sales force. If the company could sell 20,700 units, how much could it pay in salarles for salespeople and still have a profit of $185,600 ? (Hint: Use the equation method.)