Halong Game Company manufactures pocket Electronic games . Problem ? _ 4 6 Last year Halong sold 25, 000 games at $ 25 Each. Total costs CVP Analysis Of amounted to FEES, Odd, Of which ITSO OOO WERE CONSIDERED Changes in Gales Prices and Costs fixed. ( LO 1 , 4 ) In an attempt to improve its product , the company is 3. NEW break - EVEN Considering replacing a component part that has a cost of $ 2. 50 point 15, 250 units with a new and better part costing $ 4. 50 per unit in the coming 5. NEW Contribution - margin ratio :_ 40 year . A new machine also would be needed to increase plant ( rounded ) capacity . The machine would cost $ 2 4. 000 with a Useful life Of Six Years and no salvage Value . The company USES Straight- line* depreciation on all plant assets . Required . 1 . What was Halong's break- Even point in number of units last year?"