Cool Beverage Inc. is a manufacturer of under counter beverage refrigerators. Cool Beverage's current model has following costs and selling price. Selling Price $400 per unit Variable manufacturing costs $220 per unit Fixed manufacturing costs $280,000 per year Variable selling expenses $ 40 per unit Fixed selling expenses $140,000 5. Cool Beverage is considering the introduction of an under counter icemaker marketed to the residential homeowner market. Cool Beverage estimates the icemaker would have a selling price of $750 with variable manufacturing cost of $310 and variable selling expenses of $60 per icemaker. In addition, Cool Beverage management estimates that it will incur an additional $72,000 in annual fixed cost related to the ice maker. Management estimates that they will sell 3 units of the existing beverage refrigerator for every one unit of the new icemaker. What would be Cool Beverage's breakeven point in number of units of each product at the planned product mix? (3 points)