Would someone mind checking my Cost Accounting homework for me? Thanks

I just want to make sure it's right before I turn it in...

Problem 1

Management of ABC Company is considering new production robotics to replace some current manual labor operations for one of their product lines. ABC's current cost structure for this product line consists of variable expenses of $40 per unit and fixed expenses totaling $86,400 per month. If the robotics were installed, variable expenses would drop to $28 per unit, but fixed expenses would increase to $135,600 per month. (a.) Define the term indifference point.

An indifference point is used to measure the levels of activity produced by a company and compare them to another company to find out the cost of production from those companies. Then both companies can be compared them to find out which company is more profitable.

(b.) Calculate the indifference point between the alternative cost structures for ABC Company's product line.

Manual Labor Robotics

Fixed Costs + Variable Unit Costs * Activity Fixed Costs + Variable Unit Costs * Activity

86,400 + (40*Activity (48) = 135,600 + (28 * Activity (48)

12* Activity = 49,200

Activity = 4,100

(c.) Explain how ABC's management would use the indifference point in the decision to replace the manual operations with the new production robotics.

ABC