Crane Company produces a single product. It sold 61.500 units last year with the following results: Sales $1,537 500 $615,000 246,000 861,000 Variable costs Fixed costs Operating income before tas Income taxes (45%) Operating income 676,500 304425 $372,075 In an attempt to improve its product, Crane is considering replacing a component part in its product that has a cost of 55 per unit with a new and better part costing $10 per unit during the coming year. A new machine would also be needed to increase plant capacity. The machine would cost $73.800, with a useful life of six years and no salvage value. The company uses straight line depreciation on all plant assets. What was Crane's break-even point in units last year? Break-even point units How many units of product would Crane have had to sell in the past year to earn $202,950 in operating income after taxes? Sales to be made units If it holds the sales price constant and makes the suggested changes, how many units of product must the company sell in the coming year to break even? Break even units If it holds the sales price constant and makes the suggested changes, how many units of product will Crane love to sell to make the same operating income before taxes as last year? Required sales units If Crane wishes to maintain the same contribution margin ratio, what selling price per unit of product must it charge next year to cover the increased materials costs? (Round answer to 2 decimal places es 15.25) Selling price per unit $