Initial assumptions Y1, Q1 Y1, Q2 Y1, Q3 Y1, Q4 Y2, Q1 Y2, Q2 Y2, Q3 Y2, Q4 Y3, Q1 Y3, Q2 Y3, Q3 Y3, Q4 Cost per unit Margin/unit Sales quantity* Contribution* MSDA expenses* Market research* (130) (70) Product development* (100) (220) (220) (220) (220) (20) Selling price 27 12 15 30 450 60 Product profit* 390 Quarterly profit/loss* (130) Cumulative profit/loss* (170) (220) (220) (130) (300) (520) (740) (220) (220) 370 h | | 27 27 10 17 55 720 935 880 105 110 110 615 825 770 615 825 770 | e 26 26 10 10 25 25 10 16 16 15 55 55 55 880 825 110 110 770 715 770 715 (960) (1,180) (810) (195) 630 1,400 2,170 2,885 *In thousands Print Done - x New assumptions (in thousands) Market research (000) Product development (000) Y1, Q1 Y1, Q2 Y1, Q3 Y1, Q4 Y2, Q1 Y2, Q2 Y2, Q3 Y2, Q4 Y3, Q1 $ (130) $ (70) $ (100) $ (190) $ (190) $ (190) $ (190) $ (190) $ (190) $ (20) Y3, Q1 Y3, Q2 Y3, Q3 Y3, Q4 Y4, Q1 Y4, Q2 Y4, Q3 Y4, Q4 Selling price $ Sales quantity (000) 25 $ 25 24 $ 24 $ 23 $ 22 $ 22 $ 22 $ 22 35 45 50 50 40 35 25 Print Done Below are the initial assumptions regarding Schaub Technology's launch of a new digital communications device. (Click the icon to view the initial assumptions.) Suppose that Schaub reduced the quarterly spending on product development, which delayed launching the new product for two quarters, at which time the selling price and sales volume would be lower. Specifically, assume the following: (Click the icon to view the new assumptions.) After Y4, Q4, the competitive price is expected to remain at $22 and the maximum sales will be 25,000 units. Requirement Assuming that the cost per unit remains $10 and the MSDA expenses remain $110,000 per quarter, determine the breakeven time metric under the new assumptions. Begin by recalculating the data using the new assumptions for quarters 1 through 4 for years 1 and 2. (Enter currency amounts in thousands instead of in dollars. Use parentheses or a minus sign for losses.) Market research* Product development* Selling price Cost per unit Margin/unit Sales quantity* Contribution* MSDA expenses* Product profit* Quarterly profit/loss* Cumulative profit/loss" *In thousands Y1, Q1 Y1, Q2 Y1, Q3 Y1, Q4 Y2, Q1 Y2, Q2 Y2, Q3 Y2, Q4