d) The company is considering purchasing new high-tech factory machinery that will change the proportion between variable and foxed cost of goods sold to 50:50. Other costs will not change. Calculate the new costs. Prepare a CVP Income Statement with the new costs. Calculate (1) per unit contribution margin (2) contribution margin ratio (3) break-even point in units and (4) break-even point in sales dollars for this new situation. $ Variable Fixed Total Variable 64 65 (d) 66 Costs 67 Cost of Goods Sold 68 Selling expenses 69 Administrative expenses 70 Total 71 72 73 With New High-Tech Factory Machinery 74 Units sold 75 Sales 76 Variable Costs 77 Cost of Goods Sold 78 Selling expenses 79 Administrative expenses 80 Total variable costs 81 Contribution margin 82 Fixed Costs 83 Cost of Goods Sold 84 Selling expenses 85 Administrative expenses 86 Total fixed costs 87 Operating income (loss) 88 89 90 Per unit contribution margin 91 Contribution margin ratio 92 Break-even in units 93 Break-even in sales dollars 94 95 96 97 98 % Fixed Total BIDA Corporation's sales slumped badly in 2021. For the first time in its history, it operated a loss. The company's income statement showed the following results: Net sales were $1.8 million on 60,000 units, cost of goods sold was $1,350,000 ($930,000 variable and $420,000 fixed), selling expenses were $480,000 ($125,000 variable and $355,000 fixed), and administrative expenses were $180,000 ($115,000 variable and $65,000 fixed). 1 Top Managers have asked you to do a CVP analysis so that they can make plans