Assume the Andrews Company has a new design for their product Arf next round that can reduce their material cost of producing units from $$12\mathrm{.}54$ to $$11\mathrm{.}74.$ Andrews passes on half of all cost savings by cutting the current price to customers. For simplicity:$-$ Use current labor costs of $$7\mathrm{.}53-$ Assume all period costs as reported on Andrews' IncomeStatement $($below$)$ will remain the sameDetermine how many units $(000)$ of product Arf would need to be sold next year to break even on the product. $287$ units $394$ units $537$ units $962$ units