Aubrey Company produces a single product. Last year's income statement is as follows:

Sales $(18,000$ units$)$ $$1,092,600$

Less: Variable costs $727,200$

Contribution margin $$365,400$

Less: Fixed costs $257,100$

Operating income $$108,300$

$1.$ Compute the break$-$even point in units and sales revenue. In your computations, round the contribution margin per unit to the nearest cent and round the contribution margin ratio to four decimal places. Round your final answers to the nearest whole unit or dollar.

Break$-$even units $12,665$ units

Break$-$even dollars $$768,766$

$2.$ What was the margin of safety in dollars for the Company last year? Round your final answer to the nearest whole dollar.

$

$3.$ Suppose that Aubrey Company is considering an investment in new technology that will increase fixed costs by $$204,200$ per year, but will lower variable costs to $46$ percent of sales. Units sold will remain unchanged. Prepare a budgeted income statement assuming the company makes this investment. Round all amounts to the nearest dollar.

blank

Aubrey Company

Budgeted Income Statement

Sales $$1,092,600$

Less: Variable costs

Contribution margin

Less: Fixed costs

Operating income

What is the new break$-$even point in units, assuming the investment is made? In your computations, round the unit contribution margin to the nearest cent. Round your final answer to the nearest whole unit.

units