Variable costs Manufacturing Selling Fixed costs Manufacturing Selling and administrative Required 18 per unit 6 per unit $169,000 per year $152,600 per year 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 $182,400. c. Suppose that variable selling costs could be eliminated by employing a salaried sales force. If the company could sell 21,700 units, how much could it pay in salaries for salespeople and still have a profit of $182,400? (Hint: Use the equation method.) a Break-even point in units. Break-even point in dollars b. Required sales in units C Required sales in dollars Fixed cost of salaries < Prev 2 of 9 Next > a C