Bessler Brothers manufactures a carbon fiber head scratcher. Below is December 31st data:
	Sales (118,000 units at $5 per unit)			590,000
	Variable expenses			472,000
	Contribution Margin			118,000
	Fixed expenses			125,000
	Net operating loss			(7,000)

4. By automating, the company could reduce its variable expense by 50%, however fixed costs would
increase by $115,000.
a. Compute the new break-even point in (a) sales units and (b) sales dollars.