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omplete problems 1 and 2. 1. ABC Enterprises sells a single product at a price of $79 per unit. Variable costs per unit are $46 and total fixed costs are $545,000. ABC is considering the purchase of a new piece of equipment that would increase the fixed costs to $875,000 but decrease the variable costs per unit to $42.00. Required: If ABC Company expects to sell 95,000 units next year, should they purchase this new equipment? Justify your answer. 2. Sideways Company sells Products W and J and has made the following estimates for the coming year: Product Unit Selling Price $44 87 Unit Variable Cost $24 47 Sales Mix 25% 75% Fixed costs are estimated at $225,400. Determine (a) the estimated sales in units of the overall product necessary to reach the break-even point for the coming year, (b) the estimated number of units of each product necessary to be sold to reach the break-even point for the coming year, and (c) the estimated sales in units of the overall product necessary to realize an operating income of $278,600 for the coming year