(Part 2 of 2 ) Eli Company's operating data for the most recent month at 45,000 units in sales is given below: The company has a large amount of unused capacity and is studying ways of improving profits. Its business is neither cyclical nor significantly sensitive to a change in the general economic situation. New equipment has come on the market that would allow Eli Company to automate a portion of its operations to increase its scale of economy and to reduce unused capacity. Variable costs would be reduced by $4.25 per unit. However, fixed costs would increase by. $189,000 each month. Required: Part 2: Refer to the original data. Rather than purchase new equipment, the marketing manager argues that the company's marketing strategy should be changed. Instead of paying sales commissions, which are included in variable expenses, the marketing manager suggests that salespeople be paid fixed salaries and that the company invest heavily in advertising. The marketing manager claims that this new approach would increase unit sales by 30% without any change in selling price, the company's new monthly fixed expenses would be $297,000, and its operating income would increase by 12%. Compute the break-even point in dollar sales for the company under the new marketing strategy. Do you agree with the marketing manager's proposal? Eli Company's current break-even-point in dollar sales is $600,000. (7