37. (8 points) HDV Company manufactures video filming equipment. HDV's most popular product, the HDV52 sells for $1,400 per unit. Costs per unit associated with the HDV52 are as follows: Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Variable marketing Administrative salaries $ 420 / unit 350 / unit 140 / unit $ 200,000 50 / unit $ 42.000 a. What is the current breakeven point in number of units? b. Calculate the amount of Sales needed to earn the target operating income of $22,000? C. If HDV Co. pays taxes at a 30% tax rate, how many units must be sold to generate Net Income of $24,640