s ss A , .iu . |LT Normal !"No Spaci :. Heading 1 Heading 2 Paragraph Styles 2019 Income Statement 2010 Common Total Size (Produot Name) Cent Clack Cone Crealk $80.807 $30,153 $30.287 340320 so so $177,043 1000 Variable Costs Direct Labor Direct Material nventory Carry $37,104 $70.421 $3.233 20.9% 398% 1.0% 02.4% s0 s0 so $11,838 $7,851 $7,708 $9,708 $10.480 $16,811 $14,994 $10,130 $478 $1,154 $1,134 331,780 325,140 23.040 $20.976 3408 otal Variable $0 $110.848 $10.110 $14,013 $15.321 $18.350 s0 50 so see,795 378% Period Costs Depreciation $0.824 $2.505 $6,400 $3.800 $1,309 $22.923 so 2.707 $1.813 $2403 $2.720 3571 55% 1.5% 30% 21% 07% 12.9% So 3510 $1,350 1.30 1.350 1,350 S0 SO $1,000 $1,000 otal Pered 381 $5,107 $5.543$5.807 S0 So s0 Net Margn 12.730$8.00830,778 $12453 S0 so 343.867 24.7% Chester has negotiated a new labor contract for the next round that will affect the cost for their product Cent. Labor costs will go from $7.91 to $8.41 per unit Assume all period and variable costs as reported on Chester's Income Statement remain the If Chester were to pass on haif the new labor costs to their customers, how many units of product Cent would need to be sold next round to break even on the product