A maker of pet products is considering introducing a new smart waterproof pet collar

with GPS tracking without requiring a monthly subscription. Currently, smart collars

retail for $$70-130$ depending upon features. Most require a subscription, and the

company believes not requiring one will allow them to sell it for more than the current

average of $$100.$ The new collar will require additional expenditures for the production

line. Management wants to determine the price it should charge to retailers. The total

fixed cost associated with manufacturing the collars is $$600,000.$ The variable cost is

$$55\mathrm{.}00$ per unit. Calculate the breakeven point $($BEP$)$ in units at each of these selling

Prices to retailers then select which price you would recommend and why? $(10$ pts$).$

BEP units at $$119\mathrm{.}99$

BEP units at $$135\mathrm{.}99$

BEP units at $$149\mathrm{.}99$