A new gas delivery system will be introduced by the gas division of Bronze Power, based on

fixed costs per period of $$4,236$; variable cost per unit of $$168$; selling price per unit of $$211$; and

capacity per period of $450$ units.

a$)$ Draw a detailed break$-$even chart

b$)$ Compute the break$-$even point

$($i$)$ in units;

$($ii$)$ as a percent of capacity;

$($iii$)$ in dollars.

c$)$ Determine the break$-$even point as a percent of capacity

$($i$)$ if fixed costs are reduced to $$3,788$;

$($ii$)$ if fixed costs are increased to $$5,577$ and variable costs are reduced to $75\%$ of the selling

price;

$($iii$)$ if the selling price is reduced to $$191.$