Birch Company normally produces and sells 41,000 units of RG 6 each month. RG 6 is a small electrical relay used as a component part in the automotive industry. The selling price is $ 25 per unit, fixed manufacturing overhead cost total $165,000 per month, and fixed selling cost total $40,000 per month. Employment - contact strikes in the companies that purchase the bulk of the RG - 6 units have caused Birch Company's sales to temporally drop to only 9,000 unit per month Birch Company's estimate that the strikes will last for two months, after which time sales of RG - 6 should return to normal. Due to the current low level of sales, Birch Company's is thinking about closing down its own plant during the strike, which would reduced its force manufacturing overhead cost s by $40,000 per month and its fixed selling cost by 125. Start up cost at the end of the shutdown period would total $12,000. Because Birch Company uses Lean Production methods, no inventories are on hand. 1a. Assuming that the strikes continue for two months, what is the impact on income by closing the plant? 1b. would you recommended that Birch Company close it own plant? yes No At what level of sales (in unit) for the two month period should Birch Company be indifferent between closing the plant or keeping it open? cost that are relevant (i.e., avoidable) over the two month period. (Round you final answer to the nearest whole number.)