I attended our industry's showcase conference last month and learned that Chester has a new design for their product Cone. It will be difficult to project what their new cost structure will be, however I want us to better understand what their break-even point is. How many units (000) of Cone must they sell to break even? Sincerely, Sanjay Sanjay Singh Board Member, Operations | Andrews Corporation O 269 units O 429 units O 536 units O 697 unitsPrimary Material Price Contribution Capacity Plant Name Units Sold Inventory Labor Cost Segment Cost Margin Next Round Utilization Cone Size 1,037 176 $33.00 $12.74 $10.11 30.50% 1,049 139%