Milano Co$.$ manufactures and sells three products: product $1,$ product $2,$ and product $3.$ Their unit selling prices are product $1,$ $$40$; product $2,$ $$30$; and product $3,$ $$20.$ The per unit variable costs to manufacture and sell these products are product $1,$ $$30$; product $2,$ $$15$; and product $3,$ $$8.$ Their sales mix is reflected in a ratio of $6$:$4$:$2.$ Annual fixed costs shared by all three products are $$270,000.$ One type of raw material has been used to manufacture products $1$ and $2.$ The company has developed a new material of equal quality for less cost. The new material would reduce variable costs per unit as follows: product $1$ by $$10$ and product $2$ by $$5.$ However, the new material requires new equipment, which will increase annual fixed costs by $$50,000.$ If the company continues to use the old material, determine its break$-$even point in both sales units and sales dollars of each individual product. If the company uses the new material, determine its new break$-$even point in both sales units and sales dollars of each individual product. $($Round to the next whole unit.$)$ What insight does this analysis offer management for long$-$term planning?