3-31. Basic Decision Analysis Using CVP Luce Warner Clothing is considering the introduction of a new baseball cup for sales by local\vendors. The company has collected the following price and cost characteristics. Sales price B Variable cost Fixed costs 15 per unit 3 perunit per month a. What number must Werner sell per month to break even? What number must Werner sell per month to make an operating profit of $30,000? 3-S2. Basic decision Analysis Using CVP Refer to the data fur Werner Clothing in Exercise 3-31. Assume that the company plans to sell units per month Consider requirements