Patriot Co. manufactures and sells three products: red, white, and blue. Their unit selling prices are red, $59: white. $89, and blue, $114. The per unit variable costs to manufacture and sell these products are red, $44; white. $64, and blue, $83. Their sales mix is reflected in a ratio of 221 red white blue). Annual fixed costs shared by all three products are $154,000. 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 $14, white, by $24, and blue, by $18. However, the new material requires new equipment, which will increase annual foxed costs by $24,000. 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 composite units up to next whole number.) 1. Determine its break-even point in both sales units and sales dollars of each individual product. Determine the selling price per composite unit Ratio Selling priceperunt To per composte Red S 1800 White 33.00 200 00 Determine the variable costs per composite unit Total per composite unt Determine the break-even point in composite unit Choose Numerator Choose Denominator - Break Even Units Breskvenna Determine ins break even point in units and sales dollars of each individual product S ORT 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 composite units up to next whole number.) 2. Determine its break-even point in both sales units and sales dollars of each individual product. Determine the selling price per composite unit. Ratio Selling price per unit Total per composite unit 2 Determine the variable costs per composite unit Variable cost per unit otse Most Red White Blue Determine the break-even point in composite units. Choose Numerator: Choose Denominator Break Even Units Break even units Determine its break-even point in units and sales dollars of each individual product Number the Does the per Number of composants to composite break breve point