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A company manufactures a product that currently sells for $30. The fixed costs are $100,000 per year and the variable costs are $24. The capacity of the production facility is 30,000 units per year. a. How many units must be produced to attain a net income of $80,000 per year? Round up to the next whole number b. If sales dropped to 30.00% of the maximum capacity and the selling price reduced by $2.75 per unit, what would be the net income? $0.00 Express the answer with a positive sign for profit or negative sign for loss, rounded to the nearest cent