In Washburn's case, what is the break$-$even point for the new line of guitars if its retails price is $($a$)$ $$349,($b$)$ $$389,$ and $($c$)$ $$309?$ Also, $($d$)$ if Washburn achieves the sales target of $2,000$ units at the $$349$ retail price, what will its profit be$?$

Assume that the merger with Parker leads to the cost reductions projected in the case. What will be the $($a$)$ new break$-$even point at a $$349$ retail price for this line of guitars and $($b$)$ new profit if it sells $2,000$ units?

If for competitive reasons, Washburn eventually has to move all its production back to Asia, $($a$)$ which specific fixed and variable costs might be lowered, and $($b$)$ what additional fixed and variable costs might it expect to incur?