Omega LTD$.$ produces and sells printing products across Canada. Last year, sales volume totaled

$$850,000.$ Volume for the first five months of the current year totaled $$600,000,$ and sales were

expected to be $$1\mathrm{.}6$ million for the entire year. Unfortunately, the printing business in the

region where Omega is located is extremely competitive. More than $100$ printing shops are all

competing for the same business.

The company currently manufactures one type of high$-$quality printer with the average unit

selling prices, unit variable costs, and direct fixed costs are as follows:

Omega is considering the option of opening a new retail outlet which will increase

salaries by $$40,000$; insurance by $$10,000$ and rent expense by $$30,000$ per year. This is

expected to increase sales by $23$ percent and the plan would be to open this up at the

beginning of July $($half way through the upcoming year$).$ Calculate the following:

a$.$ Impact on Omega's expected profits for the year

b$.$ new break even point in quantity of printers

c$.$ new break even point in sales dollars