National Co. manufactures and sells three products: red, white, and blue. Their unit sales prices are red, $54; white, $84; and blue, $109. The per unit variable costs to manufacture and sell these products are red, $39; white, $59; and blue, $79. Their sales mix is reflected in a ratio of 4:5:2 (red:white:blue). Annual fixed costs shared by all three products are $149,000. One type of raw material has been used to manufacture all three products. The company has developed a new material of equal quality for less cost. The new material would reduce variable costs per unit as follows: red, by $11; white, by $21; and blue, by $11. However, the new material requires new equipment, which will increase annual fixed costs by $19,000 Required: 1. Assume if the company continues to use the old material, determine its break-even point in both sales units and sales dollars of each individual product. (Round up your composite units to whole number. Omit the "$" sign in your response.) Sales Units Break-Even Points Red at break-even White at break-even Blue at break-even Sales Dollars 2. Assume 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 up your composite units to whole number. Omit the "$" sign in your response.) Sales Dollars Break-Even Points Red at break-even White at break-even Blue at break-even Sales Units