Analyzing sales price and fixed cost using the equation method LO 3-5 Yilan Company is considering adding a new product. The cost accountant has provided the following data. The administrative vice president has provided the following estimates.The manager has decided that any new product must at least break even in the first year. Required: Use the equation method and consider each requirement separately. If the sales price is set at $110, how many units must Yilan sell to break even? Yilan has decided to advertise the product heavily and has set the sales price at $115. If sales are 3,600 units, how much can the company spend on advertising and still break even