Problem 7-37 CVP Relationships; Indifference Point (LO 7-1, 7-4) [The following information applies to the questions displayed below. Dillon, Jones, and Kline, Ltd. is studying the acquisition of two electrical component insertion systems for producing its sole product, the universal gismo. Data relevant to the systems follow. Model A: Variable costs, $8.00 per unit Annual fixed costs, $1,971,200 Model B: Variable costs, $6.40 per unit Annual fixed costs, $2,227.200 The selling price is $32 per unit for the universal gismo, which is subject to a 5 percent sales commission. (In the following requirements, ignore income taxes.)