Dakota owns a company that makes designer yard rakes. One of the company's products in a Halloween themed pompkin rake that is currently manufactured over the company sells the rake for S150 per unit Costs are as follows: Variable Manufacturing Costs $70,00 per unit Variable Selling Costs $30.00 per unit Variable Administrative Costs....515.00 per unit Fixed Costs $295.000 Required: 1. Cileulate the breakeven in units. 2. What is the breakeven (or amount of revenue needed to eam) in sales dollars if the company wants to have $130,000 in profits? 3. The company has decided to manufacture all products locally rather than manufacturing them overseas. The sales manager has determined the company could raise the price to S210 per designer rake by marketing that they were made in America." Direct labor costs would increase the variable manufacturing costs to S80 per unit. Variable selling costs would drop S10 per unit due to reduced shipping costs. Administrative costs will stay the same. Fixed costs will increase by $30,000. Based on this scenario should the company start making the produets in the United States rather than overseas