Problem #1: Relevant Information (24 points) Pitch Corp. manufactures a product that it normally produces and sells at a volume of 140,000 UN Year. Revenue and cost data for the year ended December 31, 2022 reveals: Selling Price $400.00 per unit Manufacturing Costs: Direct Materials Direct Labor Variable Overhead Fixed Overhead $92.75 per unit $22.50 per unit $12.75 per unit $25.00 per unit Selling, General, and Administrative Costs: Commissions 5.0% of Sales Other Variable SGA $2.00 Fixed SG&A $12,375,000 REQUIRED: 1. Compute the annual breakeven point for Pitch Corp. in units sold and sales dollars Your Answers Annual Breakeven Point in Units Sold (2 points) Annual Breakeven Point in Total Sales Dollars (2 points) Supporting Calculations Required