#$2$: Compute the break$-$even point in units and sales revenue. In your computations, round the contribution margin per

unit to the nearest cent and round the contribution margin ratio to four decimal places. Round your final answers

to the nearest whole unit or dollar.

Break$-$even units

units

Break$-$even dollars

What was the margin of safety in dollars for the Company last year? Round your final answer to the nearest whole

dollar.

Suppose that Aubrey Company is considering an investment in new technology that will increase fixed costs by $$217,900$

per year, but will lower variable costs to $42$ percent of sales. Units sold will remain unchanged. Prepare a budgeted income

statement assuming the company makes this investment. Round all amounts to the nearest dollar.

Aubrey Company

Budgeted Income Statement

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What is the new break$-$even point in units, assuming the investment is made? In your computations, round the unit

contribution margin to the nearest cent. Round your final answer to the nearest whole unit.