Cabin Creek Company is considering adding a new line of kitchen cabinets. The company's accountant provided the following

estimated data for these cabinets:

If the kitchen cabinets are added as a new product line, the company expects that the contribution margin earned from selling its other

products will decrease by $$228,000$ per year.

Required:

$1.$What is the annual financial advantage $($disadvantage$)$ of adding the new line of kitchen cabinets?

$2.$What is the lowest selling price per unit that could be charged for the cabinets and still make it economically desirable for the

company to add the new product line?