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8)The Hartnett Corporation manufactures baseball bats with Pudge Rodriguezâs autograph stamped on them. Each bat sells for $55 and has a variable cost of $29. There are $40,820 in fixed costs involved in the production process. a.Compute the break-even point in units. Break-even point units b.Find the sales (in units) needed to earn a profit of $23,920. Sales quantity neededunits