Northern Apparel Inc. is thinking of making a specialty parka for children. The initial research has determined that the parka could sell for $195. Fixed manufacturing overhead is $140,000 per month. Fixed selling costs are $31,000 per month. Variable costs to manufacture are estimated as follows: Direct materials $18.50 Direct labour 6.15 Manufacturing overhead 1.20 Variable selling cost is estimated at 3.5% of sales. Required: a) Calculate the break-even point in units and in dollars. b) Calculate the new