Chester has negotiated a new labor contract for the next round that will affect the cost for their product Cid Labor costs will go from $2.86 to $3.46 per unit. Assume all period and other variable costs remain the same. If Chester were to absorb the new labor costs without passing them on in the form of higher prices, how many units of product Cid would need to be sold next round to break even on the product? Select : 1 Submit Answer 1,514 1,439 1,371 2001 2023 Income Statement Product Name Cid Coat Crimp Na Na Na Na Total Common Size Camp $46,033 Sales $30 421 $31,873 $41.274 50 SO SO SO $149,601 100% Variable Costs: Direct Labor $5,477 $5,611 $7,956 $8,779 50 SO $0 $0 $27 833 18.6% Direct Material $13,384 $14 453 $17307 $20,514 SO SO $0 $0 $65,659 439% Inventory Carry $189 5209 $352 $426 50 50 $ $1.177 0.8% Total Variable $19.050 $20 273 $25,626 $29,719 $0 SO 8 8 $0 $0 $94.668 63.3% Contribution Margin $11.371 $11 600 $15,648 $16,313 50 50 $54,933 367% Period Costs: Depreciation R&D $4.753 55,367 $2,787 $3,420 $0 SO 50 SO $16,327 10.9% $1,000 $1,000 50 50. SO 30 50 $0 $2.000 139 Promotions $1,250 $1,250 $1.250 $1.250 50 SO $0 SO $5.000 3.3% Sales $1,400 $1,400 $1,100 $1.100 50 50 50 SO 55.000 3.3% Admin $279 5292 $379 $0 SO $0 $1,372 0.9% Total Period 58.682 $9,309 $5.515 56,192 SO 888 $0 $29,699 19.94 Net Margin $2,689 $2,291 510.133 $10,121 50 50 SO $25,234 169%