Orion Pty Ltd manufactures remote control helicopter motors. Presented below, in contribution margin format, is the budgeted statement of comprehensive income for the year ending 31 December 2020.

Orion Pty Ltd manufactures remote control helicopter motors. Presented below: in contribution margin format: is the budgeted statement of comprehensive income for the year ending 31 December 2020. ORION PTY LTD Budgeted Statement of Comprehensive Income For the Year Ended 31 December 2020 $ $ Sales (10 000 units) T50 000 Less: Variable manufacturing expenses Direct materials 330 000 Direct W l 12 500 Variable factory overhead 63 T50 Total variable manufacturing expenses 506 250 IGross contribution margin 243 750 Less: Variable operating expenses Selling 8: administration 63 T50 63 750 Contribution margin 180 000 Less: Fixed expenses Fixed factory overhead 75 000 Fixed selling 8: administration expense 3? 500 Total xed expenses 112 500 Net prot 67" 500 Orion's management is planning to award the factory workers a 10% wage increase. As a result the variable factory overhead will also increase by $3 T50. To compensate: management is looking to increase the selling price by $150 per unit. It is anticipated this will result in a 5% decrease in sales volume. Fixed factory overhead is expected to decrease by $1 500. Reqmimd: a] Calculate the new break-even point in units 85 dollars if management goes ahead with the proposed changes. 1}] Calculate the revised expected net prot