Calculate the breakeven analysis for both posibilities

$919-521|$ Whiskey Cheddar: Ingredient Branding at the Caesan Cheese Cooperative

Exhibit $1$ Caesan Product Lines by Percentage of Retail Revenue $(2018)$

$\backslash$table$[[$Classic Cheddars,$(\%),$Flavored Cheddars,$(\%),$Non$-$Cheddars,$(\%)],[$Medium$,18\mathrm{.}5,$Garlic and herb,$10\mathrm{.}8,$Brick,$8\mathrm{.}4],[$Sharp$,13\mathrm{.}7,$Spicy,$9\mathrm{.}7,$Monterey Jack,$5\mathrm{.}6],[$Extra sharp,$10\mathrm{.}5,$Smoked,$5\mathrm{.}5,,],[$White$,10\mathrm{.}3,,,,],[$Reduced$-$fat medium,$7\mathrm{.}0,,,,]]$

Exhibit $2$ Caesan Consolidated Income Statement $($Annual $2018)$

$\backslash$table$[[,$U$.$S$.$$$,\%$ of Revenue$],[$Revenue$,50,584,000,100\mathrm{.}0],[,$ Retail,$49,560,000,98\mathrm{.}0],[,$ Direct to consumer,$1,024,000,2\mathrm{.}0],[$Variable costs,,$],[,$ Cost of goods $-$ raw materials,$9,124,800,18\mathrm{.}0],[$Cost of goods $-$ production,$14,227,200,28\mathrm{.}1],[,$ Cost of goods $-$ distribution,$9,910,400,20\mathrm{.}0],[$Gross profit,$17,321,600,34\mathrm{.}2],[$Fixed costs,,$],[,$ Selling expenses,$5,482,000,10\mathrm{.}8],[,$ General and administrative expenses,$3,630,000,7\mathrm{.}2],[$Operating profit,$8,209,600,16\mathrm{.}2]]$

Exhibit $3$ Caesan Cheese Gross Margins per Unit $($Annual $2018$ and Proposed$)$

$\backslash$table$[[,\backslash$table$[[2018$