Vernon Company reported the following data regarding the product it sells: Sales price $ 60 Contribution margin ratio 10 % Fixed costs $ 216,000 Required Use the contribution margin ratio approach and consider each requirement separately. What is the break-even point in dollars? In units? To obtain a profit of $54,000, what must the sales be in dollars? In units? If the sales price increases to $72 and variable costs do not change, what is the new break-even point in dollars? In units?