Zachary Corporation is a manufacturing company that makes small electric motors it sells for $49 per unit. The variable costs of production are $25 per motor, and annual fixed costs of production are $528,000. Required How many units of product must Zachary make and sell to break even? How many units of product must Zachary make and sell to earn a $72,000 profit? The marketing manager believes that sales would increase dramatically if the price were reduced to $45 per unit. How many units of product must Zachary make and sell to earn a $72,000 profit, if the sales price is set at $45 per unit?