I attended our industry's showcase conference last month and learned that Chester is updating their pricing strategy for their product Cent. Early intel suggests that they'll drop the price $\backslash (\backslash$$ $1\mathrm{.}80\backslash ).$ They'll likely continue to keep both material and labor costs consistent at $\backslash (\backslash$$ $16\mathrm{.}75\backslash )$ and $\backslash (\backslash$$ $7\mathrm{.}88\backslash )$ per unit respectively, and I want us to better understand what their break$-$even point is$.$ How many units $(000)$ of Cent must they sell to break even? You can expect their period costs to stay consistent with the Income Statement available in your Drive. Thanks in advance! Sincerely, Sanjay Sanjay Singh Board Member, Operations $|$ Andrews Corporation $403$ units $524$ units $466$ units $254$ units