Matt's Mattress Company sells several types of mattresses. The company incurs $243,000 in fixed expenses every month. Information about pricing and variable costs for each mattress type is provided below. Description Firm Standard Memory-Foam Monthly Sales Volume 400 240 1 160 Sales Price 800 1,050 4,200 199 Variable Cost 450 600 725 72 REQUIREMENT C: AMA 9V Matt's Mattress' managers have determined the changes below will impact their current breakeven point (and change the numbers in the table at the top of the page). The company will stop selling Firm mattresses which will cause sales volume of standard mattresses to increase to 375 units Memory-foam mattress variable cost will increase by $25. . They are considering increasing sales prices on Memory Foam to $1,300. As a result of the company no longer selling firm mattresses, fixed cost decrease by $53,000 (to $190,000 total) Using this information, what is the company's new breakeven point in units. SHOW YOUR WORK!