Vernon Corporation is a manufacturing company that makes small electric motors it sells for $52 per unit. The variable costs of production are $28 per motor, and annual fixed costs of production are $576,000. Required How many units of product must Vernon make and sell to break even? How many units of product must Vernon make and sell to earn a $72,000 profit? The marketing manager believes that sales would increase dramatically if the price were reduced to $46 per unit. How many units of product must Vernon make and sell to earn a $72,000 profit, if the sales price is set at $46 per unit?