GoAnyWhere Cases Ltd$,$ makes a number of different suitcases.

For each Small Suitcase the following applies:

The contribution margin per Small Suitcase is $ $($to $2$ decimal places$)$

The contribution margin ratio is$\%($to $2$ decimal places$)$

The Break$-$even units for Small Suitcases is

The current profit is $

A new machine is being considered which will decrease labour costs and allow cases to be made more efficiently. The new machine will additional sales due to extra production and will annual depreciation costs but will decrease labour costs as follows:

The Break even units after purchasing the new machine will be

The new profit will be $