1. What was Jupiter's break-even point in number of units last year? 2. How many units of product would the company have had to sell in the last year to earn $140,000 ? 16 Chapter 7 Cost-Volume-Protit Anaysis 3. If management holds the sales price constant and makes the sugepested changes, how mary units of product must be sold in the coming year to break even? 4. If the firm holds the sales price constant and makes the suggested changes, how many units of product will the company have to sell to make the same net income as last year? 5. If Jupiter wishes to muintain the sume contribution-margin ratio, what selling price per unit of product mast it charge next year to cover the increased direct-material cost