Basic Problems I. Shock Electronics sells portable heaters for $35 per unit, and the variable cost to produce them is $22. Mr. Amps estimates that the fixed costs are $97,500. a. Compute the break-even point in units. b. Fill in the table (in dollars) to illustrate the break-even point has been achieved. Sales - Fixed costs... - Total variable costs Net profit (loss.... The Hartnett Corporation manufactures baseball bats with Pudge Rodriguez's autograph stamped on them. Each bat sells for $35 and has a variable cost of $22. There are $97,500 in fixed costs involved in the production process. a. Compute the break-even point in units. 2. b. Find the sales (in units) needed to earn a profit of $262,500. 3. Therapeutic Systems sells its products for $13 per unit. It has the following costs: Rent Factory labor. .$145,000 $4.00 per unit Raw material ...$1.20 per unit