1. Owly Corporation's furniture division is looking for ways to increase profits from their top of the line office chair, WorkNest Supreme. The current wholesale selling price is $260 with a gross margin of 25%. Fixed manufacturing overhead accounts for 20% of the manufacturing cost per chair. Current fixed manufacturing overhead and selling and administrative expenses for the WorkNest Supreme are $4,550,000. To increase profits Owly is considering adding a T.E.N.S. device to the WorkNest Supreme. This T.E.N.S. device will cost an additional $50 per unit, which is all variable cost (the dollar amount of fixed manufacturing overhead per chair will not change). Owly will increase the selling price of the chair to $310. Total fixed manufacturing overhead and selling and administrative expenses will increase to $5,504,200. A. What is the breakeven in units with the current design of the chair? B. What is the breakeven in units for the improved chair with the T.E.N.S. device? I C. If Owly desires a profit of $156,000 from WorkNest sales, what does sales revenue need to be under the current design of the chair? D. If Owly desires a profit of $156,000 from WorkNest sales, what does sales revenue need to be under the improved chair with the T.E.N.S. device