If Mirabel purchases the new equipment for $$1,200,000,$ it will increase fixed costs by $10\%$ but will decrease the variable cost per unit for all $3$ models by $5\%.$ What will Mirabel's new break$-$even point be$?$

If Mirabel invests the additional $$650,000$ in fixed marketing expenses, sales of the Model $301$ are expected to increase by $8\%.$ What is the break$-$even and margin of safety under these circumstances?