Letterman Office Service & Supply (LOSS) sells a variety of office equipment including the Executive office chair. The Executive sells fur $250. Expected sales for next year are 6,000 units (sales estimates made by management are usually within 10%). LOSS is considering a change in its manufacturing process. The accountants and engineers have developed the fallowing two cost structures: Current Manufacturing System: $175 variable cost per unit and $360,000 in fixed costs. Alternate Manufacturing System: $75 variable cost per unit and $495,000 in fixed costs. At what level of sales will LOSS be indifferent between the two manufacturing plans? Indifference Point in units: What are the break-even points in units for the two manufacturing plans? Current System break-even: Alternate System break-even: What are the margins of safety of the two plans in units and percentage? Current System MOS in units: Alternate System MOS in units: Current System MOS %: Alternate System MOS %: Which plan would you choose for LOSS? Why? What if sales are expected to increase? What if sales are expected to decrease