1. Sand in Your Shoes, Inc., makes and sells sandals. Last month they sold 4200 units, for $ 210 each. The cost of leather to make a pair of sandals is $ 35, but the artisans who produce them take one hour of labor to make each unit/pair and are paid $ 34 an hour. The electricity cost per finished unit is $ 6 each, and the company pays a $ 10 sales commission per pair sold. Totals of factory costs per month are rent of $ 160,000, insurance of $ 40,000 and the production supervisor makes $ 45,000 each month. The sales staff receives salaries of $ 35,000 each month and the salesroom rent is $ 20,000 monthly. Compute the company's breakeven in units and in sales dollars, and the company's margin of safety. The production manager, Stephanie, feels she can increase sales by 10% by increasing product quality. She feels that this could be accomplished in one of two ways, either by hiring a second production manager for quality control at $ 45,000 salary a month, or by adding a monthly worker training program at $ 12,000 each month, which would be required to be completed successfully monthly by all assemblers but would be rewarded with a raise of $ 10 per hour from now on for the artisans. Are either of these options a good idea