3-54 Deciding where to produce. (CMA, adapted) Central trmica, Inc., produces the same power generator in two Spanish plants, a new plant in Los Barrios and an older plant in Asc. The following data are available for the two plants. All fixed costs per unit are calculated based on a normal capacity usage consisting of 240 working days. When the number of working days exceeds 240 , overtime charges raise the variable manufacturing costs of additional units by $5.00 per unit in Los Barrios and $10.00 per unit in Asco. Central trmica, Inc., is expected to produce and sell 240,000 power generators during the coming year. Wanting to take advantage of the higher operating income per unit at Asc, the company's production manager has decided to manufacture 120,000 units at each plant, resulting in a plan in which Asc operates at maximum capacity ( 400 units per day 300 days) and Los Barrios operates at its normal volume (500 units per day 240 days). 1. Calculate the breakeven point in units for the Los Barrios plant and for the Asco plant. 2. Calculate the total operating income that would result fram the production manager's plan to produce 120,000 units at each plant. 3. Determine how the production of 240,000 units should be allocated between the Los Barrios and Asc plants to maximize operating income for Central trmica, Inc. Show your calculations