Jay Manufacurings sales slumped badly in 2011 due to so many people purchasing gifts online. The companys income statement showed the following results from selling 500,000 units of product: Net sales, $2,000,000; total costs and expenses, $2,500,000; and net loss of $500,000. Costs and expenses consisted of the following: Management is considering the following alternative for 2012: Purchase new automated equipment that will change the proportion between variable and fixed costs to 40% variable and 60% fixed. A. Determine the selling price per unit B. Compute the break-even point in dollars for 2011. C. Compute the break-even point in dollars under the alternative course of action for 2012. D. Which course of action do you recommend? Justify your