Rooney Corporation produces products that it sells for $13 each. Variable costs per unit are $3, and annual fixed costs are $211,000. Rooney desires to earn a profit of $23,000. Required Use the equation method to determine the break-even point in units and dollars. Determine the sales volume in units and dollars required to earn the desired profit. Break even point in units: Break even point in dollars: Sales volume in units: Sales in dollars:.