$1.$ TenAlpina is adding a new product line, which will add some new revenues and costs. Based on Guilia$$s estimates, and assuming that the volumes for piton production and sales do not change, how many wall hammers would TenAlpina Tools have to sell in order the same annual gross margin $($in dollars$)$ as it would have if only piton were sold? That is$,$ at what demand level for hammers would Guilia be indifferent $($from a total profitability point of view$)$ as to whether or not to add the new product line? Hint: You need to identify the incremental $($relevant$)$ revenues and costs for the hammer, and then compute the break$-$even point only for hammers.