a$.$ Use the high$-$low method and compute the cost equation for the production of this product. Your equation should be in the form: TC $=$ UVC$($u$)+$ TFC where you supply the values from your analysis for UVC and TFC$.$ The independent variable is $$u$,$ the number of units and the dependent variable is TC or total cost. b$.$ Assume that the product sells for $$12\mathrm{.}00.$ How many units of the product must the company sell to break even $($round up to the nearest whole unit$)?$ c$.$ An engineer has suggested that a $$12,000$ addition be made to fixed costs $($modification of one of the tools on the assembly line$)$ which will reduce direct labor cost by $$1\mathrm{.}00$ per unit. What would the break$-$even point be if this change is made? d$.$ The company is currently selling $25,000$ units of this product. What would be the increase or decrease in before$-$tax profitability if the change suggested by the engineer in c above is made? e$.$ Do you recommend that the company accept and implement the engineer$$s recommendation in c above? Why?