Peaton Computer Company manufactures personal computers and tablets. Based on the latest information from the cost accountant, using the current sales mix, the weighted$-$average sales price per unit is $$770$ and the weighed$-$average variable cost per unit is $$616.$ The company does not expect the sales mix to vary for the next year. Average fixed costs per month are $$83,160.$

Requirements

What is the number of units that must be sold each month to reach the breakeven point?

If the company currently sells $950$ units per month, what is the margin of safety in units and dollars?

If Peaton Computer Company desires to make a profit of $$18,480$ per month, how many units must be sold?

Peaton Computer Company thinks it can restructure some costs so that fixed costs will be reduced to $$33,110$ per month, but the weighted$-$average variable cost per unit will increase to $$693$ per unit. What is the new breakeven point in units? Does this increase or decrease the margin of safety? Why or why not?