Bolger and Co. Manufactures large gaskets for the turbine industry. Bolger's per-unit sales price, variable costs, and fixed costs for the current year are as follows: Selling Price Per Unit = $300 Variable Cost Per Unit - 210 Fixed costs = $360,000. Bolger's labor agreement is expiring at the end of the year, and management is concerned about the effects of a new labor agreement. The controller performed a sensitivity analysis to determine the effect of a $10-per-unit direct labor increase and a $10,000 reduction in its fixed costs. 1. What would the effect of the new labor agreement have on Bolger's break-even point? Show work. 2. Assuming Bolger wants a $90,000 profit, what would its new selling price need to be to achieve its goal? Show work